https://www.taxtmi.com/caselaws?id=297169 Revenue appeals below the monetary limit prescribed by CBDT Circular No. 17/2019, which enhanced the threshold in Circular No. 3/2018 and applied to pending matters, are not maintainable and must be dismissed even if the merits are otherwise arguable. Information received from DGIT (Investigation) was held not to fall within the circular exception for cases based on an external source, because DGIT (Investigation) operates within the CBDT investigation wing. The appeal was therefore dismissed on low tax effect grounds without adjudication on the addition. en-us Tue, 20 Aug 2019 00:00:00 +0530 Sun, 22 Aug 2021 12:07:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297169 Revenue appeals below the monetary limit prescribed by CBDT Circular No. 17/2019, which enhanced the threshold in Circular No. 3/2018 and applied to pending matters, are not maintainable and must be dismissed even if the merits are otherwise arguable. Information received from DGIT (Investigation) was held not to fall within the circular exception for cases based on an external source, because DGIT (Investigation) operates within the CBDT investigation wing. The appeal was therefore dismissed on low tax effect grounds without adjudication on the addition. Case-Laws Income Tax Tue, 20 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297169