https://www.taxtmi.com/caselaws?id=279720 CBDT Circular No. 21/2015 bars departmental appeals before the Tribunal where the tax effect does not exceed the prescribed monetary limit, and it applies retrospectively to pending appeals as well. Because the tax effect in each appeal was below the limit and no exception to the circular applied, the Revenue could not continue the appeals. The appeals were therefore not maintainable and were dismissed. 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 CBDT Circular No. 21/2015 bars departmental appeals before the Tribunal where the tax effect does not exceed the prescribed monetary limit, and it applies retrospectively to pending appeals as well. Because the tax effect in each appeal was below the limit and no exception to the circular applied, the Revenue could not continue the appeals. The appeals were therefore not maintainable and were dismissed. Case-Laws Income Tax Wed, 23 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279720