Revenue’s Claim of Exceptional Case Rejected: Delhi HC Dismisses Appeal Over Monetary Threshold

Revenue's Claim of Exceptional Case Rejected; Delhi HC Dismisses Appeal Over Monetary Threshold The Delhi High Court has dismissed an appeal filed by the revenue department, rejecting their claim that it was an "exceptional case" warranting an appeal despite falling below the prescribed monetary threshold. The court emphasized that the revenue department must adhere to the specified monetary limits for filing appeals to higher courts, unless there are truly extraordinary circumstances. This decision reinforces the policy of reducing frivolous litigation and focusing judicial resources on cases involving larger tax implications.