https://www.taxtmi.com/caselaws?id=380779 An earlier withdrawal of a tax appeal was recalled because the appeal had been treated as involving only low tax effect, whereas it arose from a composite Tribunal order. Paragraph 5 of CBDT Circular No. 3/2018 permits maintenance of an appeal for the year in which the tax effect exceeds the prescribed monetary limit, even if another year in the composite order falls below that limit. Since the tax effect for the relevant assessment year exceeded the threshold, the withdrawal was found to be inadvertent and the appeal was restored to file. en-us Mon, 11 Mar 2019 00:00:00 +0530 Mon, 27 May 2019 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380779 An earlier withdrawal of a tax appeal was recalled because the appeal had been treated as involving only low tax effect, whereas it arose from a composite Tribunal order. Paragraph 5 of CBDT Circular No. 3/2018 permits maintenance of an appeal for the year in which the tax effect exceeds the prescribed monetary limit, even if another year in the composite order falls below that limit. Since the tax effect for the relevant assessment year exceeded the threshold, the withdrawal was found to be inadvertent and the appeal was restored to file. Case-Laws Income Tax Mon, 11 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380779