https://www.taxtmi.com/caselaws?id=372945 Revenue appeals below the CBDT-prescribed monetary limit are not maintainable, and the circular applies retrospectively to pending matters unless a recognised exception is shown. Here, the tax effect was below the appellate threshold, no exception to the circular was established, and the Tribunal dismissed the appeal without examining the merits of the underlying dispute. Liberty was reserved to seek recall if the matter later fell within an exception under the circular. en-us Tue, 01 Jan 2019 00:00:00 +0530 Thu, 03 Jan 2019 08:12:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372945 Revenue appeals below the CBDT-prescribed monetary limit are not maintainable, and the circular applies retrospectively to pending matters unless a recognised exception is shown. Here, the tax effect was below the appellate threshold, no exception to the circular was established, and the Tribunal dismissed the appeal without examining the merits of the underlying dispute. Liberty was reserved to seek recall if the matter later fell within an exception under the circular. Case-Laws Income Tax Tue, 01 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372945