In group cases also, each single case must be taken up individually to decide the monetary limits for filing appeal before High Court

CIT Vs Steinle Machine Fabric India High Court of Himachal Pradesh I.T.A No. 36 of 2005 Decided on: 6 May 2011 ORDER This appeal was admitted on the following substantial question of law:- “Whether the Ld. Tribunal was right in law in not considering the CIT’s main ground for order u/s 263 regarding the Assessing Officer’s failure to invoke the mandatory provisions of sub-sections (8) and (10) of section 801A (sic) and not giving its finding on this issue and yet set aside the order u/s 263 of the CIT.  Assessee’s all sales had been made to the sister concern, M/s.Kandhari Beverages P...