2019 (7) TMI 130

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tary limit as ₹ 50,00,000/- for the Department to pursue the matters. Furthermore, the Revenue has not been able to point out any distinguishing features, by which the Circular No.3 of 2018, dated 11.07.2018, cannot be applied. Revenue cannot pursue these Appeals in view of the low tax effect. Hence, these Appeals are dismissed and the Substantial Questions of Law, framed for considera .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the appellant/Revenue in both the appeals and Mr.A.S.Sriraman, learned counsel for the respondent/assessee in both the appeals. 3.These Appeals have been filed raising the following Substantial Questions of Law: (i)Whether, on the facts and circumstances of the case, the Income Tax Appellate Tribunal was right in upholding the chartered Engineer's .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e., in the year 2009? 4.We have perused the order of Assessment as well as the common order passed by the Commissioner of Income Tax and we find that the tax effect in these appeals are lesser than the threshold limit mentioned in Circular No.3 of 2018, dated 11.07.2018, issued by the Central Board of Direct Taxes, which fixes the monetary limit as Rs. 50,00,000/- for the Departm .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X