https://www.taxtmi.com/caselaws?id=314459 A revenue appeal was stated to be non-maintainable because the disputed tax effect fell below the monetary limit prescribed by CBDT Circular No. 17/2019. The later clarification dated 20.08.2019 was treated as applicable to pending appeals as well, giving the revised limits retrospective operation for such matters. The circular was described as binding on tax authorities, and no exception was shown on the facts. The appeal was therefore liable to be dismissed in limine without any examination of the merits. en-us Wed, 25 Sep 2019 00:00:00 +0530 Wed, 12 Jun 2024 19:34:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314459 A revenue appeal was stated to be non-maintainable because the disputed tax effect fell below the monetary limit prescribed by CBDT Circular No. 17/2019. The later clarification dated 20.08.2019 was treated as applicable to pending appeals as well, giving the revised limits retrospective operation for such matters. The circular was described as binding on tax authorities, and no exception was shown on the facts. The appeal was therefore liable to be dismissed in limine without any examination of the merits. Case-Laws Income Tax Wed, 25 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314459