https://www.taxtmi.com/caselaws?id=245622 Departmental income-tax appeals under Section 260-A were held not maintainable where the tax effect in each case was below the monetary limit prescribed by the binding CBDT circular. The High Court noted that Circular No. 1979 dated 27.3.2000 prohibited filing appeals where the tax effect did not exceed Rs. 2 lakhs, and the appeals in question fell below that threshold. On that basis, the departmental appeals were dismissed. en-us Wed, 05 Mar 2014 00:00:00 +0530 Thu, 03 Apr 2014 09:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245622 Departmental income-tax appeals under Section 260-A were held not maintainable where the tax effect in each case was below the monetary limit prescribed by the binding CBDT circular. The High Court noted that Circular No. 1979 dated 27.3.2000 prohibited filing appeals where the tax effect did not exceed Rs. 2 lakhs, and the appeals in question fell below that threshold. On that basis, the departmental appeals were dismissed. Case-Laws Income Tax Wed, 05 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245622