2019 (1) TMI 1476

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..... puted, the overall demand made by the Revenue in a group of appeals, where the question raised is common, has to be considered. Merely because in each of the appeals the limit is below that specified in the litigation policy, the individual appeals cannot be rejected. What has to be looked at is the total demand in so far as the adjudication with respect to an issue. - ITA. No. 244 of 2012 - - - .....

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..... 2- 2003. There was a remand made in I.T.A. Nos.24 28 of 2012 keeping open all the issues. The above appeal is filed by the Revenue. Hence there should be a consideration first by the Tribunal. Hence we declined to answer the question of law. 2. In this context, we notice that the contention of the assessee, before the Tribunal was that the Revenue could not have filed an ITA.No. 244 of 2012 3 .....

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