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2019 (9) TMI 211

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..... ot file appeal before the Tribunal in case where the tax effect does not exceed the monetary limit of ₹ 20 lakhs. CBDT Vide Circular No.17/2019 Dated 08.08.2019 amended the earlier Circular No.3/2018 (supra) whereby it has been directed that monetary limit for filing the Departmental appeal in Income Tax Cases may be enhanced further through this amendment in para-3 of the Circular mentio .....

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..... DICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER For the Revenue : Ms. Pramita M. Biswas, CIT-DR For the Assessee : Shri Somil Agarwal, Advocate ORDER PER BHAVNESH SAINI, J.M. This appeal by Revenue has been directed against the Order of the Ld. CIT(A)-III, Delhi, Dated 14.09.2011 for the A.Y. 2004-2005, challenging the deletion of addi .....

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..... filing the Departmental appeal in Income Tax Cases may be enhanced further through this amendment in para-3 of the Circular mentioned above and accordingly, the monetary limit for filing the appeal before the Appellate Tribunal have been enhanced to ₹ 50 lakhs. Since Circular No.17/2019 Dated 08.08.2019 have been issued to amend its earlier Circular No.3/2018 (supra), therefore, all the con .....

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