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of <h1>Punjab & Haryana HC Dismisses Appeal: Tax Effect Below Threshold of CBDT Circular No. 3 of 2018.</h1> <h3>Pr. Commissioner of Income Tax, Chandigarh Versus Longia Engineers</h3> The HC of Punjab & Haryana dismissed the appeal due to non-maintainability, as the tax effect of Rs. 24,00,519/- was below the threshold set by Circular ... Maintainability of appeal on low tax effect - HELD THAT:- The present appeal is not maintainable keeping in view Circular No.3 of 2018 dated 11.07.2018 of the Central Board of Direct Taxes since the tax effect is only Rs.24,00,519/- which is below the limit. The argument that it is covered under the exceptions cannot be accepted as it would amount to violating the circular itself by the Department in each and every case by making said averments. The present appeal stands dismissed. The High Court of Punjab & Haryana, presided over by Hon'ble Mr. Justice G. S. Sandhawalia and Hon'ble Ms. Justice Lapita Banerji, dismissed an appeal based on Circular No. 3 of 2018 from the Central Board of Direct Taxes. The counsel for the appellant acknowledged that the appeal was not maintainable as the 'tax effect is only Rs.24,00,519/-,' which falls below the prescribed limit for appeals. The court rejected the argument that the case falls under exceptions, noting that accepting such a claim would 'amount to violating the circular itself.' Consequently, the appeal and all pending applications were dismissed.
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