2018 (3) TMI 1632 - HC - Income Tax

Maintainability of appeal - monetary limit - Held that - Effect involved in this appeal is below the monetary limit, therefore, this appeal is dismissed as not maintainable in view of the circular no.21 of 2015 of CIT (A&J), CBDT, New Delhi.

Summary

The Allahabad High Court, in 2018, dismissed the appeal as not maintainable due to tax effect being below the monetary limit, citing circular no.21 of 2015 of CIT (A&J), CBDT, New Delhi.