https://www.taxtmi.com/caselaws?id=461272 Appeals concerning low tax effect were disposed of after the assessee stated that they were covered by the CBDT circular dated 17 September 2024. The Court accepted that statement and treated the appeals as covered by the circular for the relevant assessment years. It further reserved liberty to the Revenue to revive the proceedings if it is later found that any appeal is not covered by the circular. en-us Fri, 25 Oct 2024 00:00:00 +0530 Tue, 25 Mar 2025 20:50:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461272 Appeals concerning low tax effect were disposed of after the assessee stated that they were covered by the CBDT circular dated 17 September 2024. The Court accepted that statement and treated the appeals as covered by the circular for the relevant assessment years. It further reserved liberty to the Revenue to revive the proceedings if it is later found that any appeal is not covered by the circular. Case-Laws Income Tax Fri, 25 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461272