https://www.taxtmi.com/caselaws?id=278822 The Tribunal dismissed the department's appeal against the CIT(A) order due to the tax effect being less than Rs. 10,00,000. Section 268A of the Income Tax Act, along with CBDT Circular No.21 of 2015, mandates setting monetary limits for appeals. The Circular clarified that appeals should focus on merit, not just exceeding monetary limits. The judgment underscores the importance of adhering to these guidelines to streamline the appeal process and avoid unnecessary litigation. en-us Wed, 16 Dec 2015 00:00:00 +0530 Tue, 18 Apr 2023 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278822 The Tribunal dismissed the department's appeal against the CIT(A) order due to the tax effect being less than Rs. 10,00,000. Section 268A of the Income Tax Act, along with CBDT Circular No.21 of 2015, mandates setting monetary limits for appeals. The Circular clarified that appeals should focus on merit, not just exceeding monetary limits. The judgment underscores the importance of adhering to these guidelines to streamline the appeal process and avoid unnecessary litigation. Case-Laws Income Tax Wed, 16 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278822