https://www.taxtmi.com/caselaws?id=386136 An enhanced CBDT monetary-limit circular for departmental appeals was treated as a continuation of the existing litigation policy and applied to appeals already pending on the date of issuance. Low tax effect Revenue appeals below the prescribed threshold were therefore not maintainable and had to be withdrawn or not pressed. The Tribunal also preserved the Revenue's liberty to seek recall where an appeal was wrongly included in the policy or fell within a recognised exception. en-us Mon, 16 Sep 2019 00:00:00 +0530 Mon, 23 Sep 2019 07:21:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386136 An enhanced CBDT monetary-limit circular for departmental appeals was treated as a continuation of the existing litigation policy and applied to appeals already pending on the date of issuance. Low tax effect Revenue appeals below the prescribed threshold were therefore not maintainable and had to be withdrawn or not pressed. The Tribunal also preserved the Revenue's liberty to seek recall where an appeal was wrongly included in the policy or fell within a recognised exception. Case-Laws Income Tax Mon, 16 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386136