https://www.taxtmi.com/caselaws?id=399155 CBDT Circular No. 17/2019 enhancing the monetary limit for departmental appeals was treated as an amendment to the earlier litigation-management policy in Circular No. 3/2018, not as a fresh scheme. Because the earlier circular had already made the monetary-limit instructions applicable to pending appeals, the revised threshold was held to extend to pending revenue appeals before the Tribunal as well. Where the tax effect fell within the enhanced limit, the departmental appeals were not maintainable on account of low tax effect. en-us Tue, 04 Feb 2020 00:00:00 +0530 Thu, 06 May 2021 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399155 CBDT Circular No. 17/2019 enhancing the monetary limit for departmental appeals was treated as an amendment to the earlier litigation-management policy in Circular No. 3/2018, not as a fresh scheme. Because the earlier circular had already made the monetary-limit instructions applicable to pending appeals, the revised threshold was held to extend to pending revenue appeals before the Tribunal as well. Where the tax effect fell within the enhanced limit, the departmental appeals were not maintainable on account of low tax effect. Case-Laws Income Tax Tue, 04 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399155