https://www.taxtmi.com/caselaws?id=286773 CBDT's enhanced monetary limit for departmental appeals before the ITAT was applied, and where the tax effect in each appeal fell below the revised threshold and no exception in the circular applied, the appeals were not maintainable. The Tribunal therefore declined to entertain the department's challenge and disposed of both appeals on the ground of low tax effect. The operative principle is that departmental appeals below the prescribed monetary threshold are barred unless they fall within a recognised exception. en-us Mon, 02 Sep 2019 00:00:00 +0530 Sat, 14 Mar 2020 11:14:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286773 CBDT's enhanced monetary limit for departmental appeals before the ITAT was applied, and where the tax effect in each appeal fell below the revised threshold and no exception in the circular applied, the appeals were not maintainable. The Tribunal therefore declined to entertain the department's challenge and disposed of both appeals on the ground of low tax effect. The operative principle is that departmental appeals below the prescribed monetary threshold are barred unless they fall within a recognised exception. Case-Laws Income Tax Mon, 02 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286773