https://www.taxtmi.com/caselaws?id=294032 CBDT's monetary limit for departmental appeals before the ITAT was applied to test maintainability, with limited exceptions carved out by the circular. The tax effect in each appeal was below the prescribed threshold and no stated exception applied, so the Revenue's appeals were held not maintainable and dismissed. Liberty was reserved to the Revenue to seek recall if any appeal had been wrongly included or was covered by an exception. 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 CBDT's monetary limit for departmental appeals before the ITAT was applied to test maintainability, with limited exceptions carved out by the circular. The tax effect in each appeal was below the prescribed threshold and no stated exception applied, so the Revenue's appeals were held not maintainable and dismissed. Liberty was reserved to the Revenue to seek recall if any appeal had been wrongly included or was covered by an exception. Case-Laws Income Tax Tue, 29 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294032