https://www.taxtmi.com/caselaws?id=469252 Low tax effect limits barred the Revenue's appeal because Circular No. 17/2019, read with the earlier CBDT policy, applies to pending appeals as well as future appeals where the retrospective clause remains intact. The Tribunal held that the later circular only enhanced monetary thresholds and substituted the relevant paragraphs without displacing the existing rule on pending matters, so the departmental appeal was not maintainable. The assessee's cross objection, filed only in support of the impugned order, ceased to survive once the Revenue's appeal was held not maintainable and was therefore dismissed as infructuous. en-us Mon, 10 Apr 2023 00:00:00 +0530 Thu, 11 Jun 2026 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469252 Low tax effect limits barred the Revenue's appeal because Circular No. 17/2019, read with the earlier CBDT policy, applies to pending appeals as well as future appeals where the retrospective clause remains intact. The Tribunal held that the later circular only enhanced monetary thresholds and substituted the relevant paragraphs without displacing the existing rule on pending matters, so the departmental appeal was not maintainable. The assessee's cross objection, filed only in support of the impugned order, ceased to survive once the Revenue's appeal was held not maintainable and was therefore dismissed as infructuous. Case-Laws Income Tax Mon, 10 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469252