Revenue Appeal on Call-Book Regime Directions Deferred Pending Court Proceedings; Threshold Monetary Limit Considerations Discussed.

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....Maintainability of revenue appeal - Inappropriateness of the direction given in the circular issued by the Department to follow regime of call-book - threshold monetary limit - The assessee can raise grounds independent of that contention. But if the assessee chooses to raise ground regarding call-book regime, that contention must await the outcome of the proceedings pending before this Court in the connected cases listed today. - SC....