https://www.taxtmi.com/caselaws?id=762287 The Court determined that the appeals filed by the Revenue were not maintainable under the relevant circulars issued by the CBDT, as subsequent circulars had superseded the earlier ones, including Circular No. 17/2019. The Court set aside the Income Tax Appellate Tribunal's order that had recalled and restored the appeals, emphasizing the necessity of adhering to the provisions and guidelines outlined in the circulars regarding the maintainability of appeals based on tax effects. The judgment underscored the lack of an exception clause for appeals with tax effects below the specified limit in the subsequent circulars. en-us Fri, 22 Nov 2024 00:00:00 +0530 Thu, 28 Nov 2024 07:48:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762287 The Court determined that the appeals filed by the Revenue were not maintainable under the relevant circulars issued by the CBDT, as subsequent circulars had superseded the earlier ones, including Circular No. 17/2019. The Court set aside the Income Tax Appellate Tribunal's order that had recalled and restored the appeals, emphasizing the necessity of adhering to the provisions and guidelines outlined in the circulars regarding the maintainability of appeals based on tax effects. The judgment underscored the lack of an exception clause for appeals with tax effects below the specified limit in the subsequent circulars. Case-Laws Income Tax Fri, 22 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762287