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2019 (9) TMI 904 - AT - Income TaxMaintainability of appeal - low tax effect - monetary limit - HELD THAT:- In the light of the CBDT Circular dated 8.8.2019, all these appeals of the Revenue have to be dismissed, as the tax effect involved in the quantum in dispute in all these appeals are less than ₹ 50 lacs. We dismiss all the appeals of the revenue in limine as withdrawn. As observed earlier, liberty is given to the revenue to move application for recall of the order, if the tax effect is more than ₹ 50.00 lakhs or if the issues contested therein fall in the category of exceptions prescribed by the CBDT in the Circular or subsequently.
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