https://www.taxtmi.com/caselaws?id=57305 Departmental appeals before the Tribunal were held not maintainable where the tax effect fell below the CBDT monetary threshold under Instruction No. 1903 dated 28 October 1992, as the appeal was filed after that instruction took effect. The Tribunal followed its earlier view on the same point and dismissed the appeal without examining the merits of the addition relating to alleged unrecorded purchases or the material referred to under section 133(6) of the Income-tax Act, 1961. en-us Tue, 04 Jun 2002 00:00:00 +0530 Thu, 21 Jun 2012 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57305 Departmental appeals before the Tribunal were held not maintainable where the tax effect fell below the CBDT monetary threshold under Instruction No. 1903 dated 28 October 1992, as the appeal was filed after that instruction took effect. The Tribunal followed its earlier view on the same point and dismissed the appeal without examining the merits of the addition relating to alleged unrecorded purchases or the material referred to under section 133(6) of the Income-tax Act, 1961. Case-Laws Income Tax Tue, 04 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57305