TMI Blog2015 (12) TMI 1677X X X X Extracts X X X X X X X X Extracts X X X X ..... and as Mr.Dudhoria submits that he has no written instruction from the Department for withdrawing this appeal and as the said Circular No. 21 of 2015 dated 10th December, 2015, in view of Section 119(1) is binding on the departmental authority, the appeal is treated to be dismissed as withdrawn. - ITA No.67 of 2010 - - - Dated:- 23-12-2015 - THE HON'BLE JUSTICE SOUMITRA PAL AND THE HON& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #8377; 20 lakhs and from paragraph 10 thereof it is evident that it is applicable to the pending appeals below the tax limit subject to the exceptions as specified in paragraphs 8 and 9 of the said circular and instruction has been issued to the department that the appeal below such tax limit may be withdrawn/not pressed . It is submitted by Mr.D.S.Gupta, Advocate for the respondent that sinc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircular of the Central Board of Direct Taxes issued under Section 268A of the Income Tax Act, 1961, in view of section 119(1) of the said Act, is binding on the department. Since the tax effect in this appeal is below the monetary limit as per Circular which has been issued with retrospective effect and as Mr.Dudhoria submits that he has no written instruction from the Department for withdrawin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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