https://www.taxtmi.com/caselaws?id=766223 The CBDT circular dated 11 July 2018 enhanced the monetary limit for filing tax appeals and expressly applied to pending appeals, so appeals below the revised threshold were to be withdrawn or not pressed. The later letter dated 20 August 2018 introduced additional exceptions, including cases involving information from specified enforcement agencies, but those exceptions were held to operate prospectively only because no retrospective effect was stated and the earlier retrospective clause was not amended. Appeals instituted before 20 August 2018 and not covered by any then-existing exception were therefore not maintainable on account of low tax effect. en-us Wed, 12 Feb 2025 00:00:00 +0530 Wed, 01 Jul 2026 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766223 The CBDT circular dated 11 July 2018 enhanced the monetary limit for filing tax appeals and expressly applied to pending appeals, so appeals below the revised threshold were to be withdrawn or not pressed. The later letter dated 20 August 2018 introduced additional exceptions, including cases involving information from specified enforcement agencies, but those exceptions were held to operate prospectively only because no retrospective effect was stated and the earlier retrospective clause was not amended. Appeals instituted before 20 August 2018 and not covered by any then-existing exception were therefore not maintainable on account of low tax effect. Case-Laws Income Tax Wed, 12 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766223