https://www.taxtmi.com/caselaws?id=417570 The appeal by Revenue against the order of the Ld. Commissioner of Income-tax (Appeals)-28, New Delhi for the assessment year 2012-13 was found non-maintainable by the Appellate Tribunal ITAT DELHI. The Tribunal held that the tax effect was below Rs. 50 lakhs, in line with CBDT Circular No. 17/2019 dated 08/08/2019, setting monetary limits for filing appeals in income-tax cases. The decision was consistent with the circular's directive and a prior case law reference. The Tribunal also allowed Revenue to submit additional evidence if instances from a specific circular were not clear in the assessment and appellate orders. en-us Thu, 06 Jan 2022 00:00:00 +0530 Thu, 27 Jan 2022 08:41:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417570 The appeal by Revenue against the order of the Ld. Commissioner of Income-tax (Appeals)-28, New Delhi for the assessment year 2012-13 was found non-maintainable by the Appellate Tribunal ITAT DELHI. The Tribunal held that the tax effect was below Rs. 50 lakhs, in line with CBDT Circular No. 17/2019 dated 08/08/2019, setting monetary limits for filing appeals in income-tax cases. The decision was consistent with the circular's directive and a prior case law reference. The Tribunal also allowed Revenue to submit additional evidence if instances from a specific circular were not clear in the assessment and appellate orders. Case-Laws Income Tax Thu, 06 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417570