The court held that the tax liability arising from the deletion...

The court held that the tax liability arising from the deletion of additions under the remand order would be less than Rs. 1,00,00,000, rendering the appeal non-maintainable as per Circular No. 17/2019. Even if the appeal were allowed and remanded to the Tribunal, the subject matter would be Rs. 50,00,000, below the prescribed monetary limit. Considering the additions disallowed and the return, the tax liability would be less than Rs. 50,00,000, precluding the appeal before the Appellate Authority. Consequently, the court dismissed both appeals in accordance with Circular No. 17/2019, finding them undeserving of acceptance due to the low tax effect.