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    <title>2018 (10) TMI 790 - ITAT KOLKATA</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal against the order of the Commissioner of Income Tax (Appeals) for the Assessment Year 2010-11. The appeal was dismissed due to non-compliance with the Circular issued by the CBDT, which increased monetary limits for filing appeals. The Tribunal emphasized the binding nature of CBDT Circulars on the Revenue and the need to adhere to policy decisions, leading to the dismissal of the appeal. The Revenue was given the option to approach the Tribunal if they could justify exceeding the monetary limits in the future.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal against the order of the Commissioner of Income Tax (Appeals) for the Assessment Year 2010-11. The appeal was dismissed due to non-compliance with the Circular issued by the CBDT, which increased monetary limits for filing appeals. The Tribunal emphasized the binding nature of CBDT Circulars on the Revenue and the need to adhere to policy decisions, leading to the dismissal of the appeal. The Revenue was given the option to approach the Tribunal if they could justify exceeding the monetary limits in the future.</description>
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