https://www.taxtmi.com/caselaws?id=283839 CBDT Circular No. 3/2018 increased the monetary limit for departmental appeals before the Tribunal to Rs. 20 lakhs and clarified that the revised limit applies retrospectively to pending appeals. Because the tax effect in the present appeal was below that threshold, and the departmental representative ed the circular's applicability, the appeal was treated as not fit for adjudication on merits and was dismissed for low tax effect. The underlying legal issue was left open for consideration in an appropriate case. en-us Thu, 15 Nov 2018 00:00:00 +0530 Thu, 17 Oct 2019 09:53:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283839 CBDT Circular No. 3/2018 increased the monetary limit for departmental appeals before the Tribunal to Rs. 20 lakhs and clarified that the revised limit applies retrospectively to pending appeals. Because the tax effect in the present appeal was below that threshold, and the departmental representative ed the circular's applicability, the appeal was treated as not fit for adjudication on merits and was dismissed for low tax effect. The underlying legal issue was left open for consideration in an appropriate case. Case-Laws Income Tax Thu, 15 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283839