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2019 (9) TMI 439

..... Vs. Keshav Power Ltd. [2019 (8) TMI 811 - SC ORDER] and in the light of the above discussions, all the appeals filed by the Revenue are found to be non-maintainable, and as all the related cross-objections of the assessee arise only as a result of those appeals and merely support the order of the CIT(A), the cross objections filed by the assessee are also dismissed as infructuous - 01/chny/2016, 849/chny/2019, 2539/chny/18, 2540/chny/18, 2541/chny/18, 2542/chny/18, 3155/chny/2017, 597/chny/2018, 1306/Chny/2018, C.O.56/chny/2019, CO 58/chny/2019 - 5-9-2019 - Shri George Mathan, Judicial Member And Shri Inturi Rama Rao, Accountant Member For the Appellant : Mr.Saiiendra Mamidi, PCIT,D.R For the Respondent : Mr.Philip George,Advocate, Mr.S.Sri .....

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..... ond any dispute or controversy, categorically applied to the pending appeals as on the date of issuance of circular. 5. The circular dated 8th August 2019 is not a standalone circular. It is to be read in conjunction with the CBDT circular No. 3/2018 (and subsequent amendment thereto), and all it does is to replace paragraph nos. 3 and 5 of the said circular. This is evident from the following extracts from the circular dated 8thAugust 2019: 2. As a step towards further management of litigation. it has been decided by the Board that monetary limits for filing of appeals in income-tax cases be enhanced further through amendment in Para 3 of the Circular mentioned above and accordingly, the table for monetary limits specified in Para 3 of the .....

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..... separately 4. The said modifications shall come into effect from the date of issue of this Circular. 6. Clearly, all other portions of the circular no. 3 of 2018 (supra) have remained intact. The portion which has remained intact includes paragraph 13 of the aforesaid circular which is as follows: 13. This Circular will apply to SLPs/ appeals/ cross objections/ references to be filed henceforth in SC/HCs/Tribunal and it shall also apply retrospectively to pending SLPs/ appeals/ cross objections/references. Pending appeals below the specified tax limits in pare 3 above may be withdrawn/ not pressed. 7. The Hon ble Supreme Court in the case of The Commissioner of Income Tax-5,New Delhi Vs. Keshav Power Ltd., in SLP No.21497/2019 dated 16.08. .....

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