Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2007 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (9) TMI 272 - HC - Income TaxAppeal to High Court – CBDT Circular – Monetary limit for filing an appeal – held that - the circular issued by the Central Board of Direct Taxes as referred to above carves out only one exception with regard to the permissibility of filing of appeals, etc., notwithstanding the embargo contained in the Circular of the monetary limit. It is only in cases involving substantial question of law of importance as well as cases where the same question of law will repeatedly arise either in the case concerned or in similar cases that the Department will not be hindered by the monetary limits - , it is expected that while filing appeal in non-adherence of the Circular, the Department would place material before the appellate forum that the case falls within the excepted category and, therefore, is not covered by the restraint contained in the Circular
|