https://www.taxtmi.com/caselaws?id=464790 A departmental appeal before the ITAT was dismissed as not maintainable because the tax effect was stated to be only Rs. 30,000/-, well below the monetary limit prescribed in CBDT Circular No. 17/2019 dated 08/08/2019. The Tribunal applied the circular's threshold for filing appeals and declined to examine the merits of the addition. The ruling confirms that where the tax effect falls below the prescribed limit, the Revenue's appeal is liable to be rejected at the threshold, leaving the substantive controversy undecided. en-us Tue, 25 Jul 2023 00:00:00 +0530 Fri, 14 Nov 2025 20:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464790 A departmental appeal before the ITAT was dismissed as not maintainable because the tax effect was stated to be only Rs. 30,000/-, well below the monetary limit prescribed in CBDT Circular No. 17/2019 dated 08/08/2019. The Tribunal applied the circular's threshold for filing appeals and declined to examine the merits of the addition. The ruling confirms that where the tax effect falls below the prescribed limit, the Revenue's appeal is liable to be rejected at the threshold, leaving the substantive controversy undecided. Case-Laws Income Tax Tue, 25 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464790