2015 (12) TMI 1881

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....elates to Assessment Year 1989-90. 2 Mr. Suresh Kumar, learned Counsel appearing for the Revenue invited our attention to Circular No.21 of 2015 issued by the Central Board for Direct Tax dated 10th December, 2015. In particular, our attention invited to paragraphs 3 and 10 therein which read as under: "3: Hence forth, appeals/SLPs shall not be filed in cases where the tax effect does not excee....