https://www.taxtmi.com/caselaws?id=385443 The appeal by the Revenue challenging the deletion of additions was dismissed as the tax effect fell below the monetary limit set by CBDT Circulars, specifically Circular No.3/2018 and Circular No.17/2019. The Department's appeal was found to be not maintainable as it did not meet the criteria outlined in the Circulars, resulting in its dismissal. The judgment highlights the importance of adhering to the monetary limits for filing appeals as specified by the CBDT Circulars in Income Tax Cases before the Appellate Tribunal. en-us Mon, 19 Aug 2019 00:00:00 +0530 Thu, 05 Sep 2019 15:22:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385443 The appeal by the Revenue challenging the deletion of additions was dismissed as the tax effect fell below the monetary limit set by CBDT Circulars, specifically Circular No.3/2018 and Circular No.17/2019. The Department's appeal was found to be not maintainable as it did not meet the criteria outlined in the Circulars, resulting in its dismissal. The judgment highlights the importance of adhering to the monetary limits for filing appeals as specified by the CBDT Circulars in Income Tax Cases before the Appellate Tribunal. Case-Laws Income Tax Mon, 19 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385443