https://www.taxtmi.com/caselaws?id=304600 CBDT Circular No. 21 of 2015 prescribed monetary limits for departmental appeals and expressly applied retrospectively to pending matters, permitting withdrawal or non-pressing of appeals below the threshold. The High Court noted that the tax effect was below the prescribed limit, so Revenue did not press the appeal. The appeal was accordingly dismissed as not pressed, and refund of court fees was directed as per rules. en-us Mon, 21 Dec 2015 00:00:00 +0530 Sun, 09 Oct 2022 20:29:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304600 CBDT Circular No. 21 of 2015 prescribed monetary limits for departmental appeals and expressly applied retrospectively to pending matters, permitting withdrawal or non-pressing of appeals below the threshold. The High Court noted that the tax effect was below the prescribed limit, so Revenue did not press the appeal. The appeal was accordingly dismissed as not pressed, and refund of court fees was directed as per rules. Case-Laws Income Tax Mon, 21 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304600