https://www.taxtmi.com/caselaws?id=389465 A CBDT circular enhancing the monetary limit for departmental appeals applies to pending appeals as well, with the earlier circular continuing only to the extent not substituted. Where the tax effect is below the prescribed threshold, the Revenue's appeal is not maintainable and is liable to be withdrawn or not pressed. The Tribunal followed the same approach adopted in the cited Supreme Court order and held that the appeal could not be pursued. en-us Wed, 28 Aug 2019 00:00:00 +0530 Mon, 09 Dec 2019 13:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389465 A CBDT circular enhancing the monetary limit for departmental appeals applies to pending appeals as well, with the earlier circular continuing only to the extent not substituted. Where the tax effect is below the prescribed threshold, the Revenue's appeal is not maintainable and is liable to be withdrawn or not pressed. The Tribunal followed the same approach adopted in the cited Supreme Court order and held that the appeal could not be pursued. Case-Laws Income Tax Wed, 28 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389465