https://www.taxtmi.com/caselaws?id=273107 The Revenue's appeal challenging the CIT(A)'s order for the 2005-06 assessment year, specifically disputing the deletion of an addition of Rs. 25,63,024 by the Assessing Officer, was dismissed. The Appellant argued the tax effect was below Rs. 10 lakhs as per CBDT Circular No.21/2015, rendering the appeal not maintainable. Despite adjournment requests, the application was rejected, citing the retrospective application of the Circular setting the appeal threshold at Rs. 10 lakhs. The departmental appeal was dismissed due to the tax effect falling below the prescribed limit, with the order pronounced on 12th July 2016. en-us Tue, 12 Jul 2016 00:00:00 +0530 Wed, 06 Jun 2018 12:18:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273107 The Revenue's appeal challenging the CIT(A)'s order for the 2005-06 assessment year, specifically disputing the deletion of an addition of Rs. 25,63,024 by the Assessing Officer, was dismissed. The Appellant argued the tax effect was below Rs. 10 lakhs as per CBDT Circular No.21/2015, rendering the appeal not maintainable. Despite adjournment requests, the application was rejected, citing the retrospective application of the Circular setting the appeal threshold at Rs. 10 lakhs. The departmental appeal was dismissed due to the tax effect falling below the prescribed limit, with the order pronounced on 12th July 2016. Case-Laws Income Tax Tue, 12 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273107