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2019 (8) TMI 1547 - AT - Income TaxMaintainability of appeal - low tax effect - HELD THAT:- Since the ‘tax effect’, as computed in terms of Circular 3 of 2018, dated 11/7/2018 issued by the Board u/s. 119 r/w s. 268A of the Act, involved in these appeals filed by the Department does not exceed ₹ 50 lakhs in each of these appeals, they are not maintainable in view of CBDT’s Circular No.17/2019, dated 8th August, 2019, and are liable to be dismissed as such. Since all these appeals are to be disposed on the basis of the monetary limit, as now revised, we have decided to dispose of them by passing a composite order.Revenue’s appeals and the assessees’ COs are being dismissed in limine as withdrawn/not pressed.
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