https://www.taxtmi.com/caselaws?id=310815 CBDT Circular No. 17/2019 enhanced the monetary limit for departmental appeals and operated in line with the earlier circular that already extended such limits to pending appeals and cross objections. The later circular was to be read as part of the same litigation-reduction framework, so the revised threshold applied to pending departmental matters as well. Where the tax effect fell below the revised limit, the departmental appeals were not maintainable and were dismissed for low tax effect. In the connected matter, the assessee's appeal and cross objection were dismissed as withdrawn. en-us Fri, 23 Aug 2019 00:00:00 +0530 Sun, 19 Nov 2023 17:43:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310815 CBDT Circular No. 17/2019 enhanced the monetary limit for departmental appeals and operated in line with the earlier circular that already extended such limits to pending appeals and cross objections. The later circular was to be read as part of the same litigation-reduction framework, so the revised threshold applied to pending departmental matters as well. Where the tax effect fell below the revised limit, the departmental appeals were not maintainable and were dismissed for low tax effect. In the connected matter, the assessee's appeal and cross objection were dismissed as withdrawn. Case-Laws Income Tax Fri, 23 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310815