https://www.taxtmi.com/caselaws?id=186034 CBDT Circular No. 21 of 2015 was applied retrospectively to pending Revenue appeals, and the Court treated appeals with tax effect below the High Court monetary threshold as not fit for pressing. As the appeal memos showed tax effect below the prescribed limit for each assessment year, Revenue counsel expressly did not press the matters. The Court accordingly disposed of the appeals as not pressed, reflecting the circular's policy of withdrawal or non-pressing of pending appeals below the specified limit. en-us Fri, 29 Apr 2016 00:00:00 +0530 Tue, 06 Sep 2016 13:11:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186034 CBDT Circular No. 21 of 2015 was applied retrospectively to pending Revenue appeals, and the Court treated appeals with tax effect below the High Court monetary threshold as not fit for pressing. As the appeal memos showed tax effect below the prescribed limit for each assessment year, Revenue counsel expressly did not press the matters. The Court accordingly disposed of the appeals as not pressed, reflecting the circular's policy of withdrawal or non-pressing of pending appeals below the specified limit. Case-Laws Income Tax Fri, 29 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186034