https://www.taxtmi.com/caselaws?id=240635 The Tribunal dismissed the Revenue's appeal against the CIT(A) order for A.Y. 2003-04 due to the tax effect falling below the monetary limit set by Section 268A of the Income Tax Act, 1961, and CBDT Instruction No. 3 of 2011. The appellant's withdrawal of the cross objection led to its dismissal. Judicial precedents from Punjab & Haryana High Court and Delhi High Court supported the applicability of CBDT circulars to pending cases, reinforcing the decision to dismiss the appeal based on the specified monetary limit. en-us Tue, 15 Jan 2013 00:00:00 +0530 Mon, 09 Dec 2013 06:26:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240635 The Tribunal dismissed the Revenue's appeal against the CIT(A) order for A.Y. 2003-04 due to the tax effect falling below the monetary limit set by Section 268A of the Income Tax Act, 1961, and CBDT Instruction No. 3 of 2011. The appellant's withdrawal of the cross objection led to its dismissal. Judicial precedents from Punjab & Haryana High Court and Delhi High Court supported the applicability of CBDT circulars to pending cases, reinforcing the decision to dismiss the appeal based on the specified monetary limit. Case-Laws Income Tax Tue, 15 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240635