https://www.taxtmi.com/caselaws?id=278562 Revenue appeals below the monetary limit in CBDT Circular No. 3/2018 are not maintainable, and the circular was treated as binding on tax authorities with retrospective effect for pending appeals. The appeal was also held to fall outside the later amended exceptions in para 10, including constitutional challenges, illegality of circulars or notifications, revenue audit objections, undisclosed foreign assets, external law-enforcement information, and pending prosecution. As the disputed tax effect was below the prescribed threshold and no exception applied, the appeal was dismissed in limine. en-us Mon, 26 Nov 2018 00:00:00 +0530 Tue, 12 Feb 2019 07:03:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278562 Revenue appeals below the monetary limit in CBDT Circular No. 3/2018 are not maintainable, and the circular was treated as binding on tax authorities with retrospective effect for pending appeals. The appeal was also held to fall outside the later amended exceptions in para 10, including constitutional challenges, illegality of circulars or notifications, revenue audit objections, undisclosed foreign assets, external law-enforcement information, and pending prosecution. As the disputed tax effect was below the prescribed threshold and no exception applied, the appeal was dismissed in limine. Case-Laws Income Tax Mon, 26 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278562