TMI Blog2018 (8) TMI 1937X X X X Extracts X X X X X X X X Extracts X X X X ..... 000/-. We are, therefore, of the view that the Revenue should have either not filed the instant appeal before the Tribunal or withdrawn the same as the tax effect in this appeal is admittedly less than the prescribed limit, i.e., ₹ 20,00,000/- for not filing the appeal. Accordingly, we dismiss the instant appeal without going into merits of the case. However, the Department is at liberty to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 11th July, 2018 with retrospective effect, revising the monetary limit to ₹ 20,00,000/- for not filing appeals before the Tribunal. He further submitted that as the tax effect involved in the instant appeal is less than ₹ 20,00,000/-, the extant appeal is not maintainable. The ld. D.R., although supported the order of the Assessing Officer, but could not controvert the fact that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nto merits of the case. However, the Department is at liberty to file the Miscellaneous Application, if the tax effect is found to be more than the prescribed limit of ₹ 20,00,000/- or otherwise. Accordingly, the appeal of the Revenue stands dismissed. 4. In the result, the appeal of the Revenue stands dismissed. The order pronounced in the open court on 30.08.2018. - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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