https://www.taxtmi.com/caselaws?id=458420 Appeals falling below the tax-effect threshold in Circular No. 17 of 2019 may be disposed of without adjudication on merits, and the appeal here was treated as a low tax effect matter on that basis. If the Revenue later contends that such disposal was inappropriate, it may apply by application or praeceipe for restoration of the appeal for decision on merits. The Court also directed refund of court-fees in accordance with the applicable rules. en-us Fri, 26 Aug 2022 00:00:00 +0530 Fri, 25 Oct 2024 20:09:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458420 Appeals falling below the tax-effect threshold in Circular No. 17 of 2019 may be disposed of without adjudication on merits, and the appeal here was treated as a low tax effect matter on that basis. If the Revenue later contends that such disposal was inappropriate, it may apply by application or praeceipe for restoration of the appeal for decision on merits. The Court also directed refund of court-fees in accordance with the applicable rules. Case-Laws Income Tax Fri, 26 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458420