https://www.taxtmi.com/caselaws?id=307461 The appeal by Revenue against the CIT(A) order for AY 2010-11 was dismissed due to the low tax effect falling below the revised monetary limit set by CBDT Circular No. 17/2019. The Tribunal emphasized adherence to the prescribed limits for filing appeals and highlighted the significance of compliance with the Circular's directives. The judgment concluded with the dismissal of the appeal, but the Revenue was granted the option to seek restoration by providing evidence to demonstrate eligibility for an exception as per the Circular's guidelines. en-us Wed, 16 Sep 2020 00:00:00 +0530 Wed, 19 Apr 2023 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307461 The appeal by Revenue against the CIT(A) order for AY 2010-11 was dismissed due to the low tax effect falling below the revised monetary limit set by CBDT Circular No. 17/2019. The Tribunal emphasized adherence to the prescribed limits for filing appeals and highlighted the significance of compliance with the Circular's directives. The judgment concluded with the dismissal of the appeal, but the Revenue was granted the option to seek restoration by providing evidence to demonstrate eligibility for an exception as per the Circular's guidelines. Case-Laws Income Tax Wed, 16 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307461