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Issues: Whether the Revenue's appeals were liable to be dismissed because the tax effect was below the monetary limit prescribed by the CBDT circular.
Analysis: The tax effect in the appeals was below Rs. 10 lakhs. Circular No. 21/2015 dated 10.12.2015 directed withdrawal of departmental appeals pending before the Tribunal where the tax effect was below that limit. The Tribunal treated the circular as binding on the departmental officers and held that the Revenue could not proceed with the appeals.
Conclusion: The Revenue's appeals were not maintainable and were dismissed.
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