https://www.taxtmi.com/caselaws?id=313209 The HC dismissed the revenue's appeal under Section 260A of the Income Tax Act, 1961, against the ITAT order due to the tax effect being below the Rs. 1.00 crore threshold set by CBDT Circular No. 17 of 2019. The court noted potential revival under exceptions in Circular No. 3 of 2018. Pending miscellaneous applications were closed without costs. en-us Wed, 28 Dec 2022 00:00:00 +0530 Fri, 29 Mar 2024 19:15:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313209 The HC dismissed the revenue's appeal under Section 260A of the Income Tax Act, 1961, against the ITAT order due to the tax effect being below the Rs. 1.00 crore threshold set by CBDT Circular No. 17 of 2019. The court noted potential revival under exceptions in Circular No. 3 of 2018. Pending miscellaneous applications were closed without costs. Case-Laws Income Tax Wed, 28 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313209