https://www.taxtmi.com/caselaws?id=442874 The court dismissed the appeal due to a low tax effect, adhering to the monetary limits prescribed by Circular No. 17 of 2019. It determined that these limits apply to all appeals, including those under Section 263 of the Income Tax Act, 1961, unless they involve writ matters. The court referenced prior decisions, emphasizing the Department's policy to minimize litigation, and concluded that the appeal's tax effect did not surpass the specified monetary threshold. en-us Mon, 04 Sep 2023 00:00:00 +0530 Mon, 27 Nov 2023 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442874 The court dismissed the appeal due to a low tax effect, adhering to the monetary limits prescribed by Circular No. 17 of 2019. It determined that these limits apply to all appeals, including those under Section 263 of the Income Tax Act, 1961, unless they involve writ matters. The court referenced prior decisions, emphasizing the Department's policy to minimize litigation, and concluded that the appeal's tax effect did not surpass the specified monetary threshold. Case-Laws Income Tax Mon, 04 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442874