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Monetary limit for filing second appeal.

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....0,000 and above. The logic is that after the tribunal confirms such orders in the light of the Gujarat High court decision in the case of patel brothers, the matters are being allowed to rest in cases where the revenue effect is less than 10000 as per the instructions of the board contained in D.O. Letter No.273/55/75-ITJ dated 12th September 1977. The process of filing 2nd appeals to the tribunal....