https://www.taxtmi.com/caselaws?id=240257 The High Court upheld the Tribunal's decision to dismiss the appeal filed by the Revenue against the order of the Commissioner of Income Tax (Appeals) due to the tax effect being below Rs. 2 lakh, as per the circular issued by the Central Board of Direct Taxes. The High Court emphasized the binding effect of the circular on all authorities, stating that the Revenue was not entitled to file an appeal before the Tribunal in such cases. Therefore, the appeal was ultimately dismissed by the High Court. en-us Tue, 30 Oct 2012 00:00:00 +0530 Thu, 21 Nov 2013 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240257 The High Court upheld the Tribunal's decision to dismiss the appeal filed by the Revenue against the order of the Commissioner of Income Tax (Appeals) due to the tax effect being below Rs. 2 lakh, as per the circular issued by the Central Board of Direct Taxes. The High Court emphasized the binding effect of the circular on all authorities, stating that the Revenue was not entitled to file an appeal before the Tribunal in such cases. Therefore, the appeal was ultimately dismissed by the High Court. Case-Laws Income Tax Tue, 30 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240257