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2013 (11) TMI 833 - AT - Income TaxMonetary limit for filing an appeal - ‘Tax effect’ less than the prescribed limit – INSTRUCTION No.3/2011(F:No.279/MISC.142/2007-ITJ) dt.9.2.2011 – Reference to Board's instruction No. 5/2008 dated 15-5-2008 – Held that:- Since this appeal has been filed by department on 21.04.2011 and the tax effect in this appeal is Rs.2,33,155/-, the above instructions of CBDT are applicable and the appeal filed by department is liable to be dismissed as the tax effect in this appeal is below Rs.3 lakhs – Decided against the Revenue.
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