https://www.taxtmi.com/caselaws?id=293866 Departmental appeals are not to be entertained where the tax effect falls below the applicable CBDT monetary limit and no exception under the circular is shown. Applying CBDT Circular No. 17/2019, which enhanced the threshold to Rs. 50 lakhs and amended Circular No. 3/2018, the ITAT Pune held that the Revenue's appeal had tax effect below the prescribed limit and did not fall within the stated exceptions. The appeal was therefore dismissed as not maintainable, without examination of the merits of the additions challenged. en-us Thu, 30 Jan 2020 00:00:00 +0530 Sat, 06 Mar 2021 09:44:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293866 Departmental appeals are not to be entertained where the tax effect falls below the applicable CBDT monetary limit and no exception under the circular is shown. Applying CBDT Circular No. 17/2019, which enhanced the threshold to Rs. 50 lakhs and amended Circular No. 3/2018, the ITAT Pune held that the Revenue's appeal had tax effect below the prescribed limit and did not fall within the stated exceptions. The appeal was therefore dismissed as not maintainable, without examination of the merits of the additions challenged. Case-Laws Income Tax Thu, 30 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293866