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2011 (5) TMI 146 - HC - Income Taxcircular No.279/126/98-IT dated March 27, 2000 - The Circular itself envisages that where group cases are involved, each case shall individually satisfy the monetary limits - No doubt, clause-3 of the instructions states that where a case involves a substantial question of law of importance or where the same question of law is involved in a number of cases then the appeal may be filed on merits without being hindered by the monetary limits - This clause envisages application of mind by the authority that despite the effect being not within the monetary limits due to compelling reasons spelt out in this clause the revenue feels that it is necessary to have a judgment of the High Court - No doubt, if such important question is identified and the revenue makes out a case that it had taken a conscious decision to file an appeal, the appeal can be entertained - Thus, there was no such averment in the ground of appeal that any such conscious decision had been taken - However, disposed of the appeal on the ground of maintainability and have not touched the merits of the contentions and decision shall not be treated as res adjudicate in any other proceedings - Appeal disposed accordingly.
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