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2018 (8) TMI 1203 - AT - Income TaxMonetary limit for filing an appeal - the tax effect in the Departmental Appeal is less than ₹ 20 lakhs. - Held that:- Pending appeals below the specified tax effect may be withdrawn/not pressed. Learned CIT (DR) in view of the above Board Circular did not press the Departmental Appeal. We may also note that the Appeal of the Department above would not fall within the exceptions provided in the Board Circular. In the result, the Departmental Appeal is not maintainable as have been filed against the instruction of the Board. The Departmental Appeal is dismissed as withdrawn/not pressed by the Learned CIT (DR).
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