2016 (1) TMI 1317

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..... that the Instruction is applicable to the pending appeals also with retrospective effect and there is a clear-cut direction to the Department to withdraw or not press such appeals filed before the ITAT wherein tax effect is less than ₹ 10,00,000/-. Going by the prescription of the aforenoted Circular, we are of the view that the Revenue should have either not filed the present appeals befor .....

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..... andate of section 268A, the CBDT has issued Circular No. 21 of 2015 dated 10.12.2015 with retrospective effect, revising the monetary limit to ₹ 10,00,000/- for not filing appeals before the Tribunal. He further submitted that as the tax effect involved in the instant appeals of the Revenue is less than ₹ 10,00,000/-, the extant appeals are not maintainable. The ld. D.R., although supp .....

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