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TMI Blog2019 (1) TMI 1865X X X X Extracts X X X X X X X X Extracts X X X X ..... ims Industries Limited, Rajen Ishwarlal Jariwala, Hanubhai R. Sangani, Ashish Prafulbhai Patel, Pratiksha Trust, Nikhilkumar Brijmohan Kshatriya - 2019 (1) TMI 1865 - ITAT, AHMEDABAD - TMI - Monetary limit for maintainability of appeal - Low tax effect - HELD THAT:- Board has provided exemptions at clause (10) of the Instructions wherein it has been provided that these instructions will not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch of appeals, wherein the tax effect, in terms of the CBDT circular (supra), exceeds ₹ 20,00,000. None opposes this prayer; we accept the same. We make it clear that the appellants shall be at liberty to point out the cases which are wrongly included in the appeals so summarily dismissed, either owing to wrong computation of tax effect or owning to such cases being covered by the permiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was noticed that prima-facie these appeals of the Revenue are not maintainable in view of the CBDT Circular No.3/2018 in F.No.279/Misc.142/2007-ITJ (Pt) dated 11th July, 2018, vide which it has been decided by the Board that no departmental appeals should be filed before the Tribunal if the tax effect by virtue of the Commissioner of Income-tax (Appeals) s order is below ₹ 20 Lacs. The Boa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the appeals in the cases (i) in which it can be demonstrated that the appeals are covered by the exceptions (ii) which are inadvertently included in this bunch of appeals, wherein the tax effect, in terms of the CBDT circular (supra), exceeds ₹ 20,00,000. None opposes this prayer; we accept the same. We make it clear that the appellants shall be at liberty to point out the cases which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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