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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

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The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

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Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Case ID :
        Income Tax

        2019 (10) TMI 1604 - AT - Income Tax

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        CBDT monetary limit for appeals applied to pending cases, making the Revenue's appeal not maintainable and dismissed. The ITAT Delhi held that the Revenue's appeal was not maintainable because the tax effect fell below the revised monetary threshold under CBDT circulars, ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            CBDT monetary limit for appeals applied to pending cases, making the Revenue's appeal not maintainable and dismissed.

                            The ITAT Delhi held that the Revenue's appeal was not maintainable because the tax effect fell below the revised monetary threshold under CBDT circulars, which were applied to pending appeals as well. The Departmental Representative also did not press the appeal. On that basis, the appeal was dismissed.


                            Issues: Whether the Revenue's appeal was maintainable in view of the CBDT's enhanced monetary limit for filing appeals, and whether it was liable to be dismissed.

                            Analysis: The appeal was found to involve tax effect below the revised monetary threshold prescribed by the CBDT circulars. The updated limit was held applicable to pending appeals as well. In addition, the departmental representative did not press the appeal.

                            Conclusion: The appeal was held to be not maintainable and was dismissed.

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