2010 (11) TMI 102

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..... 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 without being hindered by the monetary limits - The main appeal filed by the revenue was rejected only on the ground that the appeal was not maintainable since tax effect was only Rs. 80,861 - Appeal is disposed of
Mr. Justice Deep .....

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..... ed. 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 without being hindered by the moneta .....

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