https://www.taxtmi.com/caselaws?id=307567 CBDT Circular No. 17/2019 states that the Department should not file or pursue High Court appeals where the tax effect is below the prescribed monetary limit, and the Court applied that policy here by treating the Revenue's appeals as dismissed as withdrawn. The Court did not adjudicate the substantive issues raised in the appeals. It expressly kept the framed substantial questions of law open for determination in appropriate future proceedings where the departmental threshold does not bar pursuit. en-us Wed, 08 Jan 2020 00:00:00 +0530 Fri, 21 Apr 2023 21:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307567 CBDT Circular No. 17/2019 states that the Department should not file or pursue High Court appeals where the tax effect is below the prescribed monetary limit, and the Court applied that policy here by treating the Revenue's appeals as dismissed as withdrawn. The Court did not adjudicate the substantive issues raised in the appeals. It expressly kept the framed substantial questions of law open for determination in appropriate future proceedings where the departmental threshold does not bar pursuit. Case-Laws Income Tax Wed, 08 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307567