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2018 (8) TMI 1864 - AT - Income TaxMaintainability of appeal - monetary limit - HELD THAT:- The tax effect pertaining to the amount disputed by the Revenue is less than the monetary limit of ₹ 20 lakh fixed by the CBDT in Circular No. 03/2018, dated 11/07/2018, which is in supersession of its Circular No. 21/2015 dated 10/12/2015, in relation to filing of appeals before the Income Tax Appellate Tribunal. Taking into consideration the above, and also the fact that the CBDT Circular under reference applies retrospectively even to pending appeals, we hold that the above listed appeals filed by the Revenue are not maintainable and liable to be dismissed in limine.
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