2017 (6) TMI 1347

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... This appeal by the Revenue is directed against the order of learned Commissioner of Income Tax (Appeals), Meerut, dated 13.01.2014 in relation to assessment year 2007-08. 2. We have heard both the parties and perused the relevant material on record. It is noticed that the CBDT has issued Circular No. 21 of 2015 dated 10.12.2015 with retrospective effect, revising the monetary limit to Rs. 10,00....