In the result, the Revenue’s appeal is dismissed in limine
Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi. T. A. No. 792/(Asr)/2017 Assessment Year: 2014-15
disallowance under challenge is for Rs. 45.51 lacs. 3. Section 268A of the Act provides that an appellate authority, including the Appellate Tribunal, shall have regard to the instructions, directions, orders, etc. issued by the Board from time to time fixing monetary limits for the purpose of regulating the filing of appeals by the Revenue before the different appellate authorities