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TMI Blog2012 (8) TMI 1104X X X X Extracts X X X X X X X X Extracts X X X X ..... ary limits mentioned applied also to wealth-tax, gift-tax and Estate Duty matters. In our opinion, when these instructions are read together, despite the supersession effected by Instruction No.3/2011 dated 9.2.2011 of earlier Instruction No.5/2008 dated 15.5.2008 and supersession of instructions mentioned at para 5 above by us, through Instruction No.5/2008 dated 15.5.2008, the earlier instructions insofar as it applied to wealth-tax, gift-tax and Estate Duty matter would continue in force. For taking the view that the Instruction No.5/2008 as also Instruction No.3/2011 will apply to wealth-tax matter also. In this view of the matter, we are of the opinion that the appeal filed by the Revenue is not maintainable due to low tax effec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bing monetary limits for filing appeals, applied only to income-tax matters. On going through Instruction No.3/2011, it is seen that at para 10 it is mentioned that monetary limits specified therein did not apply to direct tax matters other than income-tax. It is also mentioned that filing of appeals in other direct tax matters shall be governed by relevant provisions of statute and rules. Relevant para of Instruction No.3/2011 of 9.2.2011 is reproduced hereunder for brevity:- 10. The monetary limits specified in para 3 above shall not apply to writ matters and direct tax matters other than Income-tax, filing of appeals in other direct tax matters shall continue to be governed by relevant provisions of statute and rules. Further, fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t are relevant here are Instruction No.5/2007 dated 16.7.2007 and Instruction No.1979 dated 27.3.2000. Para 5 of Instruction No.1979 dated 27.3.2000 clearly mentions that the said instruction applied to other direct tax matters also including wealth-tax, gift-tax and Estate Duty. Para 4 of Instruction No.5 of 2007 dated 16.7.2007 clearly mentions that except for changes in monetary limits mentioned therein, earlier Instruction No.1979 dated 27.3.2000 continued to apply. In our opinion, CBDT Instruction No.5/2008 which states that it supersedes circulars relating to monetary limits for filing departmental appeals in income-tax matters, will not effect the monetary limits for filing departmental appeals in relation to other direct tax matters ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld continue in force. For taking the view that the Instruction No.5/2008 as also Instruction No.3/2011 will apply to wealth-tax matter also, we are fortified by the decision of Hon ble Kerala High Court in the case of CWT v. John L. Chackola in WTA No.108 of 2009 dated 7th December, 2009. Though in the said case, it was decided that the appeal was indeed maintainable, it was so ruled for a reason that the appeal was filed prior to the date of Instruction No.5/2008 coming into effect and prior to that date limits mentioned in Instruction No.2/2005 only applied. Nevertheless, it is clear from this decision of Hon ble Kerala High Court that the said Instructions did apply to wealth-tax matters also. 7. As for the issue whether monetary lim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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