https://www.taxtmi.com/caselaws?id=465216 CBDT's revised monetary limit policy was applied to pending Revenue appeals, with the enhanced threshold under Circular No. 17/2019 extending to earlier circulars by clarification dated 20.08.2019. Where the tax effect fell below the applicable limit and no circular exception was shown, the appeals were treated as not maintainable for adjudication on merits and dismissed as withdrawn or not pressed. The operative principle is that departmental appeals below the prescribed monetary threshold, absent any exception, are to be withdrawn without examination on merits. en-us Fri, 23 Aug 2019 00:00:00 +0530 Thu, 11 Dec 2025 10:22:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465216 CBDT's revised monetary limit policy was applied to pending Revenue appeals, with the enhanced threshold under Circular No. 17/2019 extending to earlier circulars by clarification dated 20.08.2019. Where the tax effect fell below the applicable limit and no circular exception was shown, the appeals were treated as not maintainable for adjudication on merits and dismissed as withdrawn or not pressed. The operative principle is that departmental appeals below the prescribed monetary threshold, absent any exception, are to be withdrawn without examination on merits. Case-Laws Income Tax Fri, 23 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465216