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2019 (1) TMI 1476 - HC - Income TaxMaintainability of appeal - monetary limit - Held that:- On the litigation policy, we notice the judgment of another Division Bench of this Court in Commissioner of Income Tax v. Smt.Vasantha Anirudhan [2018 (1) TMI 902 - KERALA HIGH COURT]. When the monetary limit is computed, the overall demand made by the Revenue in a group of appeals, where the question raised is common, has to be considered. Merely because in each of the appeals the limit is below that specified in the litigation policy, the individual appeals cannot be rejected. What has to be looked at is the total demand in so far as the adjudication with respect to an issue.
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