2018 (5) TMI 1914

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..... xes; hereafter the Board has issued the circular no. 21/2015 dated 10-12-2015 clearly envisaging therein that department s pending appeals before the tribunal/high courts are to be withdrawn/not pressed as per the above stated circular. The same has been declared to be having retrospective effect in other words. We take into consideration the above stated Board s circular and dismiss the instant .....

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..... provisions of section 40A(3) of the act. There is no dispute that the net tax effect in the instant appeal is less than ₹ 10 lacs. We find that the Central Board of Direct Taxes; hereafter the Board has issued the circular no. 21/2015 dated 10-12-2015 clearly envisaging therein that department s pending appeals before the tribunal/high courts are to be withdrawn/not pressed as per the abov .....

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