Revenue appeal dismissed due to low tax effect; exceptions may revive it.

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....Maintainability of revenue appeals before the Tribunal when the tax effect is below a certain threshold. According to CBDT instructions, subordinate authorities should not challenge CIT(Appeals) orders before the Tribunal if the tax effect due to relief granted is less than Rs. 60,00,000, unless the case falls within specified exceptions. In the instant case, since the tax effect is below the threshold and no exceptions apply, the revenue appeal is dismissed for lack of tax effect. However, if upon re-verification the tax effect exceeds the limit or an exception applies, the Revenue can file a miscellaneous application to revive the appeal.....