https://www.taxtmi.com/caselaws?id=402529 The Tribunal dismissed the Department's miscellaneous petitions, affirming that the appeals did not challenge the constitutional validity of the Income Tax Act provisions. The Tribunal upheld the reliance on CBDT Circular No. 3/2018, setting monetary limits for appeals, and found no basis for the Department's arguments. The decision rested on the lack of incriminating material for the relevant assessment years and the absence of substantial legal grounds to recall the prior order. en-us Fri, 09 Oct 2020 00:00:00 +0530 Tue, 05 Jan 2021 10:47:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402529 The Tribunal dismissed the Department's miscellaneous petitions, affirming that the appeals did not challenge the constitutional validity of the Income Tax Act provisions. The Tribunal upheld the reliance on CBDT Circular No. 3/2018, setting monetary limits for appeals, and found no basis for the Department's arguments. The decision rested on the lack of incriminating material for the relevant assessment years and the absence of substantial legal grounds to recall the prior order. Case-Laws Income Tax Fri, 09 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402529