https://www.taxtmi.com/caselaws?id=298067 The High Court dismissed the petition challenging the ITAT's order, emphasizing that the circulars issued by the CBDT did not have retrospective effect. The Court held that the Tribunal rightly dismissed the Miscellaneous Applications as the appeals were not filed under special orders exempting them from monetary limits. The judgment underscores the importance of specific directives from the CBDT for appeals falling outside standard monetary limits, ensuring clarity in the application of tax laws and appeal procedures. en-us Thu, 24 Jun 2021 00:00:00 +0530 Fri, 08 Oct 2021 08:19:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298067 The High Court dismissed the petition challenging the ITAT's order, emphasizing that the circulars issued by the CBDT did not have retrospective effect. The Court held that the Tribunal rightly dismissed the Miscellaneous Applications as the appeals were not filed under special orders exempting them from monetary limits. The judgment underscores the importance of specific directives from the CBDT for appeals falling outside standard monetary limits, ensuring clarity in the application of tax laws and appeal procedures. Case-Laws Income Tax Thu, 24 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298067