In view of Instruction No. 3/2011 which prohibits filing of an appeal to the High Court, where the tax...

In view of Instruction No. 3/2011 which prohibits filing of an appeal to the High Court, where the tax effect is less than Rs. 10,00,000 - Instruction No. 3/2011 issued on 9.2.2011 is applicable to pending proceedings also, this appeal preferred by the Revenue is not maintainable. - HC .....

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