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2019 (9) TMI 1479 - AT - Income TaxMaintainability of appeal - low tax effect - HELD THAT:- Appeals of the Revenue are dismissed as non-maintainable as the tax effect involved in the appeals is below ₹ 50 lakhs. However, it is made clear that the Department is at liberty to file Miscellaneous Application for recalling of the order, if the tax effect is found to be more than the prescribed limit of ₹ 50,00,000/- or any of the conditions etc., as available in the amendment carried out in para 10 of Circular No. 3/2018, dated 20.08.2018, is made out. Appeal of Revenue is dismissed.
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