https://www.taxtmi.com/caselaws?id=386036 The appeal filed by the Department against the order of the ld CIT(A)-2, New Delhi for the Assessment Year 2006-07 was deemed not maintainable due to the tax effect being less than Rs. 50 lakhs, as per Circular No. 17/2019 dated 08/08/2019. The Tribunal followed a precedent set by a coordinate bench in a similar case, applying the circular to pending appeals and dismissing the Department's appeal. The revenue was granted liberty to file a miscellaneous application if instances mentioned in the circular arose later. en-us Fri, 30 Aug 2019 00:00:00 +0530 Fri, 20 Sep 2019 14:44:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386036 The appeal filed by the Department against the order of the ld CIT(A)-2, New Delhi for the Assessment Year 2006-07 was deemed not maintainable due to the tax effect being less than Rs. 50 lakhs, as per Circular No. 17/2019 dated 08/08/2019. The Tribunal followed a precedent set by a coordinate bench in a similar case, applying the circular to pending appeals and dismissing the Department's appeal. The revenue was granted liberty to file a miscellaneous application if instances mentioned in the circular arose later. Case-Laws Income Tax Fri, 30 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386036