https://www.taxtmi.com/caselaws?id=310801 CBDT Circular No. 17/2019 enhancing the monetary limit for departmental appeals was held applicable to pending appeals because Circular No. 3/2018 had already provided retrospective application of such instructions to pending matters and cross-objections. The later circular only revised the threshold and did not displace that retrospective clause. As the tax effect was below the revised limit, the departmental appeal was not maintainable and was dismissed in favour of the assessee. en-us Fri, 23 Aug 2019 00:00:00 +0530 Fri, 17 Nov 2023 20:53:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310801 CBDT Circular No. 17/2019 enhancing the monetary limit for departmental appeals was held applicable to pending appeals because Circular No. 3/2018 had already provided retrospective application of such instructions to pending matters and cross-objections. The later circular only revised the threshold and did not displace that retrospective clause. As the tax effect was below the revised limit, the departmental appeal was not maintainable and was dismissed in favour of the assessee. Case-Laws Income Tax Fri, 23 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310801