https://www.taxtmi.com/caselaws?id=419396 A Revenue appeal with tax effect below the CBDT-prescribed monetary limit was held to be not maintainable and dismissed. CBDT Circular No. 17/2019, issued as an enhancement of the existing policy under Circular No. 3/2018, was applied to pending appeals as well. The Tribunal followed the settled position that such appeals should not be pressed unless they fall within recognised exceptions. It also noted that the Department may seek appropriate remedial steps where a case was wrongly included because of incorrect tax-effect computation or where a permissible exception applies. en-us Tue, 08 Mar 2022 00:00:00 +0530 Thu, 10 Mar 2022 08:19:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419396 A Revenue appeal with tax effect below the CBDT-prescribed monetary limit was held to be not maintainable and dismissed. CBDT Circular No. 17/2019, issued as an enhancement of the existing policy under Circular No. 3/2018, was applied to pending appeals as well. The Tribunal followed the settled position that such appeals should not be pressed unless they fall within recognised exceptions. It also noted that the Department may seek appropriate remedial steps where a case was wrongly included because of incorrect tax-effect computation or where a permissible exception applies. Case-Laws Income Tax Tue, 08 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419396