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2019 (10) TMI 484

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..... e Tribunal from ₹ 20,00,000/- to ₹ 50,00,000/-. The appeal of the department is not maintainable being monetary limit is less than/not exceeding ₹ 50,00,000/-. Appeal dismissed - decided against Revenue. - ITA No. 288/JP/2018 - - - Dated:- 22-8-2019 - SHRI RAMESH C. SHARMA, AM SHRI VIJAY PAL RAO, JM For the Appellant : Ms Anuradha (JCIT) For the Respondent : .....

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..... ircular No. 17 of 2019 dated 08.08.2019 as under :- Further Enhancement of Monetary limits for filing 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 Circular No. 3/2018 dated 11th July 2018 has been replaced by Circular No. 17/2019 dated 8th August 20 .....

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..... d issues in the case of every assessee. If, in the case of an assessee, the disputed issues arise in more than one assessment year, appeal 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 l .....

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