CIT v. Vasantha Anirudhan.( Smt.) (2018) 401 ITR 279 /163 DTR 279 / 302 CTR 257(Ker) (HC)

S. 268A : Appeal– Monetary limits – Circular is not applicable where decision on principle is involved.[ S. 119 ]

Court held that circular prescribing the monetary limit is not applicable where decision on principle is involved (AY. 1990-91)