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2019 (8) TMI 1638

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..... ,000/-. Accordingly, the appeal of the department is not maintainable being monetary limit is less than/not exceeding ₹ 50,00,000/-. - I.T.A. No. 156/JP/2019 - - - Dated:- 22-8-2019 - SHRI VIJAY PAL RAO SHRI VIKRAM SINGH YADAV, JJ. Appellant: Shri J. C. Kulhari (JCIT) Respondent: Shri Shrawan Gupta (Adv.) ORDER VIKRAM SINGH YADAV, J. This appeal by the depart .....

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..... of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court - Amendment to Circular 3 of 2018 - Measures for reducing litigation. Circular No. 3/2018 dated 11th July 2018 has been replaced by Circular No. 17/2019 dated 8 th August 2019 to enhance Monetary limits for filing of appeals by the Department before Income Tax Appellate Tribuna .....

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..... l can be filed in respect of such assessment year or years in which the tax effect in respect of the disputed issues exceeds the monetary limit. No appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit. Further, even in the case of composite order of any High Court or appellate authority which involves more than one assessment ye .....

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