https://www.taxtmi.com/caselaws?id=308591 The departmental appeal was found barred by the low tax effect threshold under Circular No. 3/2018 dated 11.07.2018, and no applicable exception was shown. The circular was treated as applicable to pending appeals as well, so the appeal was dismissed in limine as not maintainable without examination of the merits. en-us Tue, 31 Jul 2018 00:00:00 +0530 Thu, 06 Jul 2023 21:56:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308591 The departmental appeal was found barred by the low tax effect threshold under Circular No. 3/2018 dated 11.07.2018, and no applicable exception was shown. The circular was treated as applicable to pending appeals as well, so the appeal was dismissed in limine as not maintainable without examination of the merits. Case-Laws Income Tax Tue, 31 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308591