2021 (3) TMI 1363

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...., Senior Standing Counsel. For the Respondent : Mr. R. Murali. JUDGMENT Delivered by T. S. Sivagnanam, J. This appeal, filed by the Revenue, is directed against the order dated 08.03.2019 made in ITA.No.1651/Chny/2018 on the file of the Income Tax Appellate Tribunal, Madras 'B' Bench (for brevity, the Tribunal) for the assessment year 2014-15. 2. The appeal was admitted on 3....

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....nsel appearing for the appellant-Revenue and Mr. R. Murali, learned counsel for the respondent. 4. The learned Senior Standing Counsel appearing for the appellant submits that the above appeal is not pursued by the Revenue on account of the low tax effect in terms of Circular No.17/2019 dated 08.08.2019 issued by the Central Board of Direct Taxes. By the said Circular, the monetary limit for fi....