https://www.taxtmi.com/caselaws?id=385444 The Tribunal held that Circular No. 17/2019, which raised the monetary limit for filing appeals by the revenue to above Rs. 50 lakhs, applied to pending appeals. As the tax effect in the appeal was below the specified limit, the revenue's appeal was deemed not maintainable. The Tribunal dismissed the appeals filed by the department, emphasizing compliance with the Circular's instructions. en-us Wed, 21 Aug 2019 00:00:00 +0530 Thu, 05 Sep 2019 15:23:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385444 The Tribunal held that Circular No. 17/2019, which raised the monetary limit for filing appeals by the revenue to above Rs. 50 lakhs, applied to pending appeals. As the tax effect in the appeal was below the specified limit, the revenue's appeal was deemed not maintainable. The Tribunal dismissed the appeals filed by the department, emphasizing compliance with the Circular's instructions. Case-Laws Income Tax Wed, 21 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385444