https://www.taxtmi.com/caselaws?id=306029 CBDT Circular No. 17/2019 enhanced the monetary limit for departmental appeals before the ITAT and required tax effect to be computed separately for each assessment year. Appeals below the prescribed limit were not to be filed, including in composite orders and multiple-assessee matters. The amended monetary threshold was treated as applicable to pending appeals as well as future filings, because it removed the earlier anomaly without disturbing the underlying scheme. As a result, departmental appeals involving tax effect below the revised limit were not maintainable and were dismissed. en-us Wed, 19 Jan 2022 00:00:00 +0530 Fri, 06 Jan 2023 09:31:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306029 CBDT Circular No. 17/2019 enhanced the monetary limit for departmental appeals before the ITAT and required tax effect to be computed separately for each assessment year. Appeals below the prescribed limit were not to be filed, including in composite orders and multiple-assessee matters. The amended monetary threshold was treated as applicable to pending appeals as well as future filings, because it removed the earlier anomaly without disturbing the underlying scheme. As a result, departmental appeals involving tax effect below the revised limit were not maintainable and were dismissed. Case-Laws Income Tax Wed, 19 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306029