https://www.taxtmi.com/caselaws?id=279720 The appeals filed by Revenue against CIT(A) orders with tax effects below Rs. 10 lakhs were dismissed as not maintainable. The judgment emphasized the application of CBDT circular No.21/2015, which set monetary limits for filing appeals at different levels based on tax effect. It clarified that appeals should only be pursued for years where the tax effect exceeded the limit, requiring separate calculations for each assessment year. The circular's directives led to the dismissal of all Revenue's appeals due to the tax effect falling below the prescribed threshold. en-us Wed, 23 Dec 2015 00:00:00 +0530 Wed, 03 Apr 2019 05:57:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279720 The appeals filed by Revenue against CIT(A) orders with tax effects below Rs. 10 lakhs were dismissed as not maintainable. The judgment emphasized the application of CBDT circular No.21/2015, which set monetary limits for filing appeals at different levels based on tax effect. It clarified that appeals should only be pursued for years where the tax effect exceeded the limit, requiring separate calculations for each assessment year. The circular's directives led to the dismissal of all Revenue's appeals due to the tax effect falling below the prescribed threshold. Case-Laws Income Tax Wed, 23 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279720