https://www.taxtmi.com/caselaws?id=430640 Revenue appeals below the tax effect threshold prescribed by the applicable CBDT circular are not maintainable unless a recognised exception applies. The Court considered earlier Supreme Court authorities on the operation of the circular and exceptions such as cascading effect and group matters, but found no exceptional feature on the facts. The monetary limit therefore governed the appeal, and the Revenue's reference to possible review in appropriate cases did not affect the immediate bar on proceeding with the appeal. en-us Wed, 28 Sep 2022 00:00:00 +0530 Thu, 24 Nov 2022 07:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430640 Revenue appeals below the tax effect threshold prescribed by the applicable CBDT circular are not maintainable unless a recognised exception applies. The Court considered earlier Supreme Court authorities on the operation of the circular and exceptions such as cascading effect and group matters, but found no exceptional feature on the facts. The monetary limit therefore governed the appeal, and the Revenue's reference to possible review in appropriate cases did not affect the immediate bar on proceeding with the appeal. Case-Laws Income Tax Wed, 28 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430640