https://www.taxtmi.com/caselaws?id=302748 Departmental income tax appeals were treated as barred where the assessed tax effect fell below the monetary limit prescribed by the CBDT circular. The circular dated 11-7-2018 was applied retrospectively, with the result that appeals not exceeding the threshold were not to be filed. On that basis, the High Court held the appeal not maintainable for low tax effect and dismissed it. en-us Wed, 01 May 2019 00:00:00 +0530 Wed, 15 Jun 2022 20:58:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302748 Departmental income tax appeals were treated as barred where the assessed tax effect fell below the monetary limit prescribed by the CBDT circular. The circular dated 11-7-2018 was applied retrospectively, with the result that appeals not exceeding the threshold were not to be filed. On that basis, the High Court held the appeal not maintainable for low tax effect and dismissed it. Case-Laws Income Tax Wed, 01 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302748