TMI Blog2001 (11) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... er sections 80HH and 80-I of the Act which was allowed by the Income-tax Appellate Tribunal (the "Tribunal" for short) vide its judgment dated December 28, 1999, for the assessment year 1990-91. At the outset, Shri Jasani, learned counsel for the respondent, contended that considering the tax effect, this is not a fit case wherein the court should entertain the appeal for consideration. Mr. Ja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Directors General of Income-tax. Sir, Subject : Revising monetary limits for filing Departmental appeals/ references before Income-tax Appellate Tribunal, High Courts and Supreme Court-Measures for reducing litiga- tion-Regarding. Reference is invited to the Board's Instruction No. 1903, dated 28th Octo- ber, 1992, and Instruction No. 1777, dated 4th November, 1987, wherein monetary li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In other words, in group cases, each case should individually satisfy the new monetary limits. The working out of monetary limits will therefore not take into consideration the cumulative revenue effect as envisaged in the Board's earlier instruction referred to above. 3. Adverse judgments relating to the following should be contested irres- pective of revenue effect : (i) Where Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ., wealth-tax, gift-tax, estate duty, etc. 6. These monetary limits will not apply to writ matters. 7. This instruction will come into effect from April 1, 2000. (Sd.) Anuradha Goyal, Deputy Secretary to the Government of India." The issue in the present case being one of some potential general signifi- cance in relation to the policy decision taken by the Board not to raise qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which he sought to examine the question of necessity of filing of the present appeal. In appears that despite the above circular, the Revenue has chosen to file the present appeal knowing fully well that the corridors of the courts are flooded with pending litigations. The presentation of this appeal is quite contrary to the instruction issued in the circular which is binding on the Reve- nue. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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