https://www.taxtmi.com/caselaws?id=289050 Revenue appeals before the Tribunal are not maintainable where the tax effect falls below the monetary limit prescribed by CBDT Instruction No. 21 of 2015. On the record, the assessed income generated a tax effect below the applicable threshold for filing an appeal, and the Departmental instruction directed that such appeals should not be pursued. Applying that instruction to the present facts, the Tribunal treated the appeal as barred by the low tax effect limit and dismissed it as not maintainable. en-us Mon, 20 Jun 2016 00:00:00 +0530 Sat, 11 Jul 2020 10:35:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289050 Revenue appeals before the Tribunal are not maintainable where the tax effect falls below the monetary limit prescribed by CBDT Instruction No. 21 of 2015. On the record, the assessed income generated a tax effect below the applicable threshold for filing an appeal, and the Departmental instruction directed that such appeals should not be pursued. Applying that instruction to the present facts, the Tribunal treated the appeal as barred by the low tax effect limit and dismissed it as not maintainable. Case-Laws Income Tax Mon, 20 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289050