https://www.taxtmi.com/caselaws?id=194921 Appeals with total tax effect below Rs. 20,00,000 are not to be pressed where none of the prescribed exceptions apply. The circular and the High Court's administrative order implementing it require withdrawal or non-prosecution of such appeals unless they involve constitutional validity, a challenge that a Board order or circular is illegal or ultra vires, acceptance of a Revenue Audit objection, or additions relating to undisclosed foreign assets or bank accounts. Applying that framework, the Court found the threshold unmet in each appeal and no exception applicable, so the appeals and pending applications were disposed of. en-us Wed, 21 Sep 2016 00:00:00 +0530 Fri, 06 Oct 2017 06:46:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194921 Appeals with total tax effect below Rs. 20,00,000 are not to be pressed where none of the prescribed exceptions apply. The circular and the High Court's administrative order implementing it require withdrawal or non-prosecution of such appeals unless they involve constitutional validity, a challenge that a Board order or circular is illegal or ultra vires, acceptance of a Revenue Audit objection, or additions relating to undisclosed foreign assets or bank accounts. Applying that framework, the Court found the threshold unmet in each appeal and no exception applicable, so the appeals and pending applications were disposed of. Case-Laws Income Tax Wed, 21 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194921