2019 (8) TMI 14

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..... Counsel For the Respondent : Mr.R.Sivaraman COMMON JUDGMENT T.S.SIVAGNANAM, J. These appeals by the Revenue, filed under Section 260A of the Income-tax Act, 1961, are directed against the common order dated 05.03.2018, passed by the Income-tax Appellate Tribunal 'A' Bench, Chennai in I.T.A.Nos.860/Chny/2017 and 1196/Chny/2017 for the assessment year 2013-14. 2.The Revenue has raised .....

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..... e respondent/assessee. 4.In terms of the instruction given to the learned Standing Counsel for the appellant/Revenue, it is seen that the tax effect involved in the case is stated to be Rs. 20,83,790/-. This is well below the threshold limit in terms of the recent circular issued by the Board in Circular No.3/2018, dated 11.07.2018. Therefore, the appeals are dismissed on the ground of low tax ef .....

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