https://www.taxtmi.com/caselaws?id=301892 The judgment pertained to the revision of monetary limits for filing appeals by the Department before the Income Tax Appellate Tribunal, High Courts, and Supreme Court. The Central Board of Direct Taxes issued Circular No.3/2018, increasing the limits. The Circular emphasized deciding appeals based on merits, defined 'tax effect,' and provided guidelines for cases involving multiple years or assessees. It instructed on reasons for not filing appeals, contesting adverse judgments, and exempted certain matters from limits. The judgment was disposed of as withdrawn in compliance with the Circular, without addressing substantial legal questions. en-us Fri, 20 Jul 2018 00:00:00 +0530 Mon, 25 Apr 2022 20:44:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301892 The judgment pertained to the revision of monetary limits for filing appeals by the Department before the Income Tax Appellate Tribunal, High Courts, and Supreme Court. The Central Board of Direct Taxes issued Circular No.3/2018, increasing the limits. The Circular emphasized deciding appeals based on merits, defined 'tax effect,' and provided guidelines for cases involving multiple years or assessees. It instructed on reasons for not filing appeals, contesting adverse judgments, and exempted certain matters from limits. The judgment was disposed of as withdrawn in compliance with the Circular, without addressing substantial legal questions. Case-Laws Income Tax Fri, 20 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301892