https://www.taxtmi.com/caselaws?id=386230 The Tribunal note states that departmental appeals before the ITAT are subject to the CBDT's revised monetary limit in Circular No. 17/2019, which raised the threshold to Rs. 50,00,000 and was treated as applicable to pending appeals. Where the tax effect in the disputed assessment does not exceed that limit, the Revenue should not pursue the appeal. On that basis, the appeal was described as not maintainable for low tax effect and liable to be dismissed as infructuous. en-us Fri, 06 Sep 2019 00:00:00 +0530 Tue, 24 Sep 2019 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386230 The Tribunal note states that departmental appeals before the ITAT are subject to the CBDT's revised monetary limit in Circular No. 17/2019, which raised the threshold to Rs. 50,00,000 and was treated as applicable to pending appeals. Where the tax effect in the disputed assessment does not exceed that limit, the Revenue should not pursue the appeal. On that basis, the appeal was described as not maintainable for low tax effect and liable to be dismissed as infructuous. Case-Laws Income Tax Fri, 06 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386230