https://www.taxtmi.com/caselaws?id=310890 ITAT Ahmedabad dismissed Revenue's miscellaneous applications challenging appeal maintainability on low tax effect grounds. Revenue argued that Circular 23/2019 dated 6.9.2019 carved out certain case classes from Circular 17/2019 benefits. However, ITAT held that when appeals were dismissed on 14.8.2019 due to low tax effect following CIT(A) relief, the exclusion conditions under the subsequent circular were not applicable. Following established precedent, ITAT found no merit in Revenue's applications and dismissed them. en-us Thu, 25 Mar 2021 00:00:00 +0530 Thu, 23 Nov 2023 19:53:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310890 ITAT Ahmedabad dismissed Revenue's miscellaneous applications challenging appeal maintainability on low tax effect grounds. Revenue argued that Circular 23/2019 dated 6.9.2019 carved out certain case classes from Circular 17/2019 benefits. However, ITAT held that when appeals were dismissed on 14.8.2019 due to low tax effect following CIT(A) relief, the exclusion conditions under the subsequent circular were not applicable. Following established precedent, ITAT found no merit in Revenue's applications and dismissed them. Case-Laws Income Tax Thu, 25 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310890