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    <title>2019 (9) TMI 1479 - ITAT DELHI</title>
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    <description>The appeal by the Revenue before the ITAT DELHI against the order of the Commissioner of Income Tax (Appeals)-33 for the assessment year 2012-13 was dismissed due to the tax effect falling below Rs. 50 lakhs, in accordance with Circular No. 17/2019 issued by the CBDT. The Circular enhanced the monetary limit for filing appeals before the Tribunal and clarified that the revised limits would apply to pending appeals. The Tribunal upheld the dismissal, emphasizing compliance with the circular&#039;s directives on monetary thresholds for appeal filings.</description>
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      <description>The appeal by the Revenue before the ITAT DELHI against the order of the Commissioner of Income Tax (Appeals)-33 for the assessment year 2012-13 was dismissed due to the tax effect falling below Rs. 50 lakhs, in accordance with Circular No. 17/2019 issued by the CBDT. The Circular enhanced the monetary limit for filing appeals before the Tribunal and clarified that the revised limits would apply to pending appeals. The Tribunal upheld the dismissal, emphasizing compliance with the circular&#039;s directives on monetary thresholds for appeal filings.</description>
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