2019 (10) TMI 1465

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..... Department of Revenue, Central Board of Direct Taxes, which provides that no appeal wherein the tax effect does not exceed the monetary limit of ₹ 1,00,00,000/- shall be filed before the High Court and which has also been made retrospectively applicable to pending appeals, the learned senior standing counsel for the appellant does not press the present appeal. The appeal is, accordingly, .....

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..... e, Central Board of Direct Taxes, which provides that no appeal wherein the tax effect does not exceed the monetary limit of ₹ 1,00,00,000/- shall be filed before the High Court and which has also been made retrospectively applicable to pending appeals, the learned senior standing counsel for the appellant does not press the present appeal. 3. The appeal is, accordingly, disposed of as no .....

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