https://www.taxtmi.com/caselaws?id=298085 The High Court disposed of the appeal as not pressed because the stated tax effect was below the monetary limit in CBDT Circular No. 17 of 2019, which was treated as retrospectively applicable to pending appeals. On that basis, the appeal was not entertained. The Court also recorded that the appellant may seek revival if the tax-effect computation is erroneous or if the Circular is otherwise inapplicable. en-us Tue, 01 Oct 2019 00:00:00 +0530 Sat, 09 Oct 2021 08:18:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298085 The High Court disposed of the appeal as not pressed because the stated tax effect was below the monetary limit in CBDT Circular No. 17 of 2019, which was treated as retrospectively applicable to pending appeals. On that basis, the appeal was not entertained. The Court also recorded that the appellant may seek revival if the tax-effect computation is erroneous or if the Circular is otherwise inapplicable. Case-Laws Income Tax Tue, 01 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298085