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of <h1>Maintainability of tax appeal based on low tax effect of Rs.16.09 lakh; appeal dismissed, HC order upheld</h1> Whether the appeal was maintainable before the HC given the low tax effect: the Court applied monetary thresholds in CBDT circulars and followed HC ... Maintainability of appeal before High court on low tax effect - monetary limits prescribed in CBDT circulars As decided by HC [2025 (2) TMI 1318 - BOMBAY HIGH COURT] as the tax effect in this case is Rs.16.09 Lakhs. This Appeal was instituted on 5 April 2018. Therefore, following our order in [2025 (2) TMI 835 - BOMBAY HIGH COURT] and the CBDT circular, we decline to entertain this Appeal. Appeal is declined entertainment and disposed of on the ground of tax effect. HELD THAT:- No case is made out for interference with the impugned order passed by the High Court. The Special Leave Petition is, accordingly, dismissed. Issues: Special Leave Petition against the impugned High Court order.Conclusion: The Special Leave Petition is dismissed; no interference is made with the impugned High Court order (decision effectively in favour of the assessee).
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