https://www.taxtmi.com/caselaws?id=275720 Appeals by the Revenue were not maintainable because the tax effect was below the monetary limit prescribed in CBDT Circular No. 21/2015. The Tribunal treated the circular as binding on departmental officers and applied it to pending appeals before the ITAT, with the result that the Revenue could not proceed and the appeals were dismissed. en-us Mon, 28 Dec 2015 00:00:00 +0530 Sun, 14 Oct 2018 18:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275720 Appeals by the Revenue were not maintainable because the tax effect was below the monetary limit prescribed in CBDT Circular No. 21/2015. The Tribunal treated the circular as binding on departmental officers and applied it to pending appeals before the ITAT, with the result that the Revenue could not proceed and the appeals were dismissed. Case-Laws Income Tax Mon, 28 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275720