https://www.taxtmi.com/caselaws?id=294032 The Tribunal dismissed all appeals filed by the Revenue challenging orders passed by the CIT(A) due to a tax effect below Rs. 20 Lacs as per CBDT Circular No.3/2018. The appeals were found not maintainable as they did not fall within the exemption clause and the tax effect was less than Rs. 20 Lacs in each case. The Departmental Representative was granted liberty to identify cases covered by exceptions or inadvertently included with a tax effect exceeding Rs. 20,00,000 for recall and restoration of appeals. The decision was pronounced on January 29, 2019. en-us Tue, 29 Jan 2019 00:00:00 +0530 Wed, 17 Mar 2021 09:09:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294032 The Tribunal dismissed all appeals filed by the Revenue challenging orders passed by the CIT(A) due to a tax effect below Rs. 20 Lacs as per CBDT Circular No.3/2018. The appeals were found not maintainable as they did not fall within the exemption clause and the tax effect was less than Rs. 20 Lacs in each case. The Departmental Representative was granted liberty to identify cases covered by exceptions or inadvertently included with a tax effect exceeding Rs. 20,00,000 for recall and restoration of appeals. The decision was pronounced on January 29, 2019. Case-Laws Income Tax Tue, 29 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294032