https://www.taxtmi.com/caselaws?id=401531 The departmental appeal was not maintainable because the tax effect was below the revised monetary limit prescribed by the CBDT circular, which was binding on the Revenue. The exception for additions based on information from external law enforcement agencies did not apply because information from the Income-tax Investigation Wing was not treated as information from an external law enforcement agency. The appeal was therefore barred by the low tax effect threshold. en-us Wed, 18 Mar 2020 00:00:00 +0530 Thu, 10 Dec 2020 08:22:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401531 The departmental appeal was not maintainable because the tax effect was below the revised monetary limit prescribed by the CBDT circular, which was binding on the Revenue. The exception for additions based on information from external law enforcement agencies did not apply because information from the Income-tax Investigation Wing was not treated as information from an external law enforcement agency. The appeal was therefore barred by the low tax effect threshold. Case-Laws Income Tax Wed, 18 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401531