https://www.taxtmi.com/caselaws?id=308644 A revenue appeal with tax effect below the prescribed monetary threshold was held not maintainable because the asserted CBDT circular exception was not made out on the record. The Court found that the Tribunal had not dealt with, relied on, or declared any board circular, notification, instruction, or order illegal or ultra vires, and therefore the case did not fall within the recognised exception. It also noted that the Tribunal had no jurisdiction to declare a circular ultra vires in the manner suggested by the revenue. The appeal was dismissed, while the substantive questions of law were left open. en-us Thu, 20 Feb 2020 00:00:00 +0530 Mon, 10 Jul 2023 20:41:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308644 A revenue appeal with tax effect below the prescribed monetary threshold was held not maintainable because the asserted CBDT circular exception was not made out on the record. The Court found that the Tribunal had not dealt with, relied on, or declared any board circular, notification, instruction, or order illegal or ultra vires, and therefore the case did not fall within the recognised exception. It also noted that the Tribunal had no jurisdiction to declare a circular ultra vires in the manner suggested by the revenue. The appeal was dismissed, while the substantive questions of law were left open. Case-Laws Income Tax Thu, 20 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308644