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2013 (3) TMI 592 - AT - Income TaxMainatainability of appeal - tax effect in the appeal filed by the Department is less than the amount prescribed by the CBDT - Held that:- Board’s instruction or directions issued to the other income-tax authorities are binding on those authorities, therefore, the Department ought not to have filed the appeal in view of the above mentioned sect ion 268A since the tax effect in the instant case is less than the amount prescribed for not filing the appeal - CBDT has issued Instruction No.3 of 2011 dated 09.02.2011, by which the CBDT has revised the monetary limit to ₹ 3,00,000/ - for filing the appeal before the Tribunal . Keeping in view the CBDT Instruct ion No.3 of 2011 dated 09.02.2011 and also the provisions of Sect ion 268A of Income Tax Act , 1961, we are of the view that the Revenue should not have filed the instant appeal before the Tribunal. - Decided against Revenue.
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