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    <title>2019 (4) TMI 1033 - ALLAHABAD HIGH COURT</title>
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    <description>Revenue&#039;s income-tax appeal was held not maintainable because the disputed tax effect in a penalty matter under Section 271-E fell below the monetary limit prescribed by the applicable circular dated 11.7.2018. The HC applied the threshold rule for tax appeals and found the Revenue not competent to pursue the challenge. The Tribunal&#039;s order therefore remained undisturbed and the appeal was dismissed.</description>
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      <description>Revenue&#039;s income-tax appeal was held not maintainable because the disputed tax effect in a penalty matter under Section 271-E fell below the monetary limit prescribed by the applicable circular dated 11.7.2018. The HC applied the threshold rule for tax appeals and found the Revenue not competent to pursue the challenge. The Tribunal&#039;s order therefore remained undisturbed and the appeal was dismissed.</description>
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