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2018 (9) TMI 1953 - AT - Income TaxMaintainability of appeal - low tax effect - HELD THAT:- We find that the present case does not fall within the exceptions clause and the tax demand is less than ₹ 20 lacs. Therefore, the present appeals are not maintainable as per recent Circular No.3/2018 Dated 11.07.2018 [F.No.279/Misc.142/2007-ITJ (Pt)] and hence the same are dismissed. However, we may make it clear that the Revenue is at liberty to approach the Tribunal for recalling this order, if it comes to the notice of the Assessing Officer that the tax effect is more than the monetary limit prescribed under Circular or Revenue`s case falls within the ambit of the exceptions provided in the Circular. - Decided against revenue.
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