https://www.taxtmi.com/caselaws?id=305402 Departmental appeals before the ITAT were barred because the tax effect in each matter was below the enhanced monetary limit of Rs. 50,00,000 prescribed by CBDT Circular No. 17/2019. The circular applies to appeals filed before the Tribunal and expressly disallows filing where the tax effect does not exceed the threshold, including composite matters and cases involving separate assessment years. On that basis, the appeals were treated as not maintainable and were dismissed for low tax effect, without consideration of the merits. en-us Wed, 21 Aug 2019 00:00:00 +0530 Sat, 03 Dec 2022 05:00:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305402 Departmental appeals before the ITAT were barred because the tax effect in each matter was below the enhanced monetary limit of Rs. 50,00,000 prescribed by CBDT Circular No. 17/2019. The circular applies to appeals filed before the Tribunal and expressly disallows filing where the tax effect does not exceed the threshold, including composite matters and cases involving separate assessment years. On that basis, the appeals were treated as not maintainable and were dismissed for low tax effect, without consideration of the merits. Case-Laws Income Tax Wed, 21 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305402