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2016 (2) TMI 918 - HC - Income TaxMonetary limit for filing appeal - Held that - Since the tax effect involved is Rs. 16, 66, 247/- he has instructions to withdraw the present appeal in view of the circular No. 21/2015 dated 10.12.2015 issued by the C.B.D.T. New Delhi.
The High Court of Punjab and Haryana dismissed the appeal with a tax effect of `16,66,247/-, allowing the revenue to file for revival if needed. The withdrawal does not affirm the Tribunal's order on merits, leaving the legal issue open for future cases. (2016 (2) TMI 918 - PUNJAB AND HARYANA HIGH COURT)
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