https://www.taxtmi.com/caselaws?id=386861 The Department's income-tax appeal was held not maintainable because the tax effect fell below the monetary limit prescribed by the applicable CBDT circular. The Tribunal treated the enhanced appeal threshold as applicable to pending appeals and found no stated exception that would permit the Revenue's challenge to proceed. As a result, the appeal was dismissed as infructuous, leaving the underlying tax dispute undecided on merits and operating in favour of the assessee. en-us Fri, 06 Sep 2019 00:00:00 +0530 Thu, 10 Oct 2019 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386861 The Department's income-tax appeal was held not maintainable because the tax effect fell below the monetary limit prescribed by the applicable CBDT circular. The Tribunal treated the enhanced appeal threshold as applicable to pending appeals and found no stated exception that would permit the Revenue's challenge to proceed. As a result, the appeal was dismissed as infructuous, leaving the underlying tax dispute undecided on merits and operating in favour of the assessee. Case-Laws Income Tax Fri, 06 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386861