TMI Blog2015 (12) TMI 1777X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. Departmental Representative, we find that the tax effect in these cases is less than ₹ 10 lakhs. The CBDT in its Circular No.21/2015 dated 10.12.2015 instructed its officers to withdraw all the appeals pending before the ITAT where the tax effect is less than ₹ 10 lakhs. This Tribunal is of the considered opinion that this Circular of CBDT is binding on the officers of the Departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e IV(3), The Income Tax Officer, Ward III(4), The Income Tax Officer, Business Ward III(1), The Deputy Commissioner of Income Tax, Corporate Circle 1.he Assistant Commissioner of Income Tax, Company Circle VI(4) Versus M/s Periyar Community College of Continuing Education, Shri S.A. Abdullah Hasim, Smt. Syed Rafiath Ummal, M/s Xomox Sanmar Limited, Shri S. Kamal Haasan, M/s V.G.P. Finance Ltd., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... withdraw all the appeals pending before the ITAT where the tax effect is less than ₹ 10 lakhs. This Tribunal is of the considered opinion that this Circular of CBDT is binding on the officers of the Department. Therefore, the Revenue cannot proceed further in these appeals. Accordingly, these appeals stand dismissed. 3. In the result, these appeals of the Revenue are dismissed. Cross obj ..... X X X X Extracts X X X X X X X X Extracts X X X X
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