https://www.taxtmi.com/caselaws?id=341803 The High Court upheld the Tribunal's decision to dismiss the Tax Appeal due to the tax effect falling below the prescribed limit set by the CBDT in Circular No.21 of 2015. The Court refused to condone the delay of 68 days in filing the Appeal, emphasizing the lack of merits in the case. The dismissal of the Appeal and application was specific to the circumstances, without making a judgment on the issues' merits. The importance of adhering to monetary limits for filing Appeals and treating each assessment year separately was highlighted to prevent unnecessary harassment to the Assessee. en-us Mon, 03 Apr 2017 00:00:00 +0530 Tue, 18 Apr 2017 08:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341803 The High Court upheld the Tribunal's decision to dismiss the Tax Appeal due to the tax effect falling below the prescribed limit set by the CBDT in Circular No.21 of 2015. The Court refused to condone the delay of 68 days in filing the Appeal, emphasizing the lack of merits in the case. The dismissal of the Appeal and application was specific to the circumstances, without making a judgment on the issues' merits. The importance of adhering to monetary limits for filing Appeals and treating each assessment year separately was highlighted to prevent unnecessary harassment to the Assessee. Case-Laws Income Tax Mon, 03 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341803