2010 (11) TMI 66

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..... 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 - no such averment in the ground of appeal that any such conscious decision had been taken - disposed of the appeal only on the ground of maintainability - Appeal is dismissed - 42 of 2010 - - - Dated:- 10-11-2010 - Mr. Justice Deepak Gupta, Mr. Justice .....

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..... es. instructions were issued. Even these instructions lay down that normally an appeal under Section 260A should not be filed if the tax effect is upto Rs.4,00,000/-. 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 withou .....

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