2018 (9) TMI 1953

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..... 79/Misc.142/2007-ITJ (Pt)] and hence the same are dismissed. However, we may make it clear that the Revenue is at liberty to approach the Tribunal for recalling this order, if it comes to the notice of the Assessing Officer that the tax effect is more than the monetary limit prescribed under Circular or Revenue`s case falls within the ambit of the exceptions provided in the Circular. - Decided aga .....

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..... ] has revised the monetary limit for filing of appeals before Tribunal fixing the tax effect limit at ₹ 20 lacs. The said Circular supersedes the earlier Circular(s) issued on the subject of tax effect and applies to all pending appeal retrospectively. The Board has provided exceptions provided under para 10 of the Circular wherein it has been provided that the issues related is to be contes .....

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