https://www.taxtmi.com/caselaws?id=301050 CBDT Circular No. 21 of 2015 prescribes monetary limits for filing and continuing tax appeals, and permits pending appeals below the threshold to be withdrawn or not pressed. The circular's composite order exception, allowing appeal where any one assessment year exceeds the limit, was considered but found inapplicable here. As the tax effect for the relevant assessment years was below the High Court threshold, the Revenue did not press the appeals. The appeals were accordingly dismissed as not pressed, and court fees were directed to be refunded as per rules. en-us Tue, 09 Aug 2016 00:00:00 +0530 Thu, 10 Mar 2022 08:16:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301050 CBDT Circular No. 21 of 2015 prescribes monetary limits for filing and continuing tax appeals, and permits pending appeals below the threshold to be withdrawn or not pressed. The circular's composite order exception, allowing appeal where any one assessment year exceeds the limit, was considered but found inapplicable here. As the tax effect for the relevant assessment years was below the High Court threshold, the Revenue did not press the appeals. The appeals were accordingly dismissed as not pressed, and court fees were directed to be refunded as per rules. Case-Laws Income Tax Tue, 09 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301050