https://www.taxtmi.com/caselaws?id=766288 Revised CBDT monetary limits apply to pending income tax appeals, and any later exception introduced by circular cannot be used retrospectively to preserve appeals filed before the exception came into force. Because the appeals were filed before 20 August 2018, the Revenue could not rely on the subsequent exception, and the assessee's objection to continuation of the appeals was accepted. The appeals were therefore treated as not maintainable under the revised tax-effect limits and disposed of accordingly. en-us Wed, 12 Feb 2025 00:00:00 +0530 Tue, 09 Sep 2025 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766288 Revised CBDT monetary limits apply to pending income tax appeals, and any later exception introduced by circular cannot be used retrospectively to preserve appeals filed before the exception came into force. Because the appeals were filed before 20 August 2018, the Revenue could not rely on the subsequent exception, and the assessee's objection to continuation of the appeals was accepted. The appeals were therefore treated as not maintainable under the revised tax-effect limits and disposed of accordingly. Case-Laws Income Tax Wed, 12 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766288