https://www.taxtmi.com/caselaws?id=289653 The Tribunal dismissed the Revenue's appeals against the CIT(A)-2's orders for assessment years 2008-09, 2011-12 & 2012-13 as the tax effect was less than Rs. 50 lakhs, making them non-maintainable under CBDT Circular No.17/2019. The Circular increased monetary limits for filing appeals, with relaxation applicable to pending appeals. The Revenue's appeals were rejected without consideration of merits, allowing them to file a Miscellaneous Application if conditions were met. Consequently, the assessee's cross objections were deemed infructuous. The decision aligned with the amended circulars and legal provisions, upholding the prescribed limits for appeal filings. en-us Tue, 20 Aug 2019 00:00:00 +0530 Wed, 12 Aug 2020 17:02:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289653 The Tribunal dismissed the Revenue's appeals against the CIT(A)-2's orders for assessment years 2008-09, 2011-12 & 2012-13 as the tax effect was less than Rs. 50 lakhs, making them non-maintainable under CBDT Circular No.17/2019. The Circular increased monetary limits for filing appeals, with relaxation applicable to pending appeals. The Revenue's appeals were rejected without consideration of merits, allowing them to file a Miscellaneous Application if conditions were met. Consequently, the assessee's cross objections were deemed infructuous. The decision aligned with the amended circulars and legal provisions, upholding the prescribed limits for appeal filings. Case-Laws Income Tax Tue, 20 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289653