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2019 (9) TMI 1507 - AT - Income TaxMaintainability of appeal on low tax effect - tax limit for filing appeal by the Revenue before the Tribunal - HELD THAT:- As brought to our notice that as per the CBDT Circulars No.03/2018 dated 11.07.2018 and Circular No.17 of 2019 dated 9th August, 2019, the tax limit for filing appeal by the Revenue before the Tribunal has been fixed at ₹ 50.00 lakhs and above. Therefore, since the tax effect in the present appeal before us is less than ₹ 50.00 lakh, we hereby dismiss the same with liberty to the Revenue to seek recall of the order, if the appeal falls within the exceptions mentioned in the Circulars of the CBDT. Appeal filed by the Revenue is dismissed.
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