2018 (9) TMI 1993

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... DT has directed the Revenue not to file appeal before the Tribunal where the tax effect does not exceed 20 lakhs. In the above mentioned appeal of the assessee the tax effect is less than 20 lakhs. Therefore, we hereby dismiss the appeal filed by the Revenue as not maintainable.
Shri N.R.S. Ganesan, Judicial Member And Shri A.Mohan Alankamony, Accountant Member Appellant by: Ms. Yamuna, JCIT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... venue not to file appeal before the Tribunal where the tax effect does not exceed ₹ 20 lakhs. In the above mentioned appeal of the assessee the tax effect is less than ₹ 20 lakhs. Therefore, we hereby dismiss the appeal filed by the Revenue as not maintainable. 5. In the result appeal of the Revenue is dismissed. Order pronounced in the open court on the 4th September, 2018 at Chen .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X