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TMI Blog2019 (10) TMI 1374X X X X Extracts X X X X X X X X Extracts X X X X ..... ment shall not file appeal before the Tribunal in case where the tax effect does not exceed the monetary limit of ₹ 20 lakhs. The CBDT Vide Circular No.17/2019 Dated 08.08.2019 amended the earlier Circular No.3/2018 (supra) whereby it has been directed that monetary limit for filing the Departmental appeal in Income Tax Cases may be enhanced further through this amendment in para-3 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER PER BHAVNESH SAINI, J.M. This appeal by Revenue has been directed against the Order of the Ld. CIT(A)-V, New Delhi, Dated 30.03.2015, for the A.Y. 2011-2012. 2. Admittedly, the tax effect in the Departmental Appeal is less than ₹ 50 lakhs. Vide Circular No.3/2018 Dated 11th July, 2018 issued by CBDT under section 268A of the I.T. Act, it has been directed that the Depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r No.17/2019 Dated 08.08.2019 have been issued to amend its earlier Circular No.3/2018 (supra), therefore, all the conditions of earlier Circular No.3/2018 shall apply accordingly. 3. The Ld. D.R. in view of the above Board s Circulars did not press the Departmental Appeal. The case of the Department would not fall in the exceptions provided in the above Board Circulars. In the result, the Depa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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