https://www.taxtmi.com/caselaws?id=469723 CBDT Circular No. 3/2018 revised the Department's monetary limit for filing appeals before the Tribunal to Rs. 20 lakhs with retrospective effect. Where the tax effect in the Revenue's appeals was undisputedly below that limit, the Tribunal treated the appeals as withdrawn/not pressed without examining the merits. Cross objections that merely supported the CIT(A)'s order were also treated as academic and dismissed; one cross objection was separately dismissed as withdrawn. The Revenue was left at liberty to seek restoration if it could show that any appeal fell within the Circular's stated exceptions. en-us Thu, 02 Aug 2018 00:00:00 +0530 Wed, 01 Jul 2026 12:09:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469723 CBDT Circular No. 3/2018 revised the Department's monetary limit for filing appeals before the Tribunal to Rs. 20 lakhs with retrospective effect. Where the tax effect in the Revenue's appeals was undisputedly below that limit, the Tribunal treated the appeals as withdrawn/not pressed without examining the merits. Cross objections that merely supported the CIT(A)'s order were also treated as academic and dismissed; one cross objection was separately dismissed as withdrawn. The Revenue was left at liberty to seek restoration if it could show that any appeal fell within the Circular's stated exceptions. Case-Laws Income Tax Thu, 02 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469723