https://www.taxtmi.com/caselaws?id=377778 Departmental appeal was not pressed because the tax effect fell within the CBDT Instruction No. 3 of 2018, as amended, which provides for withdrawal or non-prosecution of appeals below the prescribed monetary threshold. The Department's counsel stated that the appeal would not be pressed, and the Court recorded that statement and disposed of the matter on that basis. All questions of law were expressly left open. en-us Tue, 26 Mar 2019 00:00:00 +0530 Sat, 15 Jun 2019 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377778 Departmental appeal was not pressed because the tax effect fell within the CBDT Instruction No. 3 of 2018, as amended, which provides for withdrawal or non-prosecution of appeals below the prescribed monetary threshold. The Department's counsel stated that the appeal would not be pressed, and the Court recorded that statement and disposed of the matter on that basis. All questions of law were expressly left open. Case-Laws Income Tax Tue, 26 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377778