2021 (2) TMI 1279

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Income Tax
Validity of assessment u/s 153A/153C - Maintainability of appeal on low tax effect - HELD THAT:- On perusing the record, it appears that the tax effect in these cases is less than the monetary limit of 2,00,00,000/- (Rupees two crores only) and thus covered by the Central Board of Direct Taxes (CBDT) Circular No.17 of 2019 dated 08.08.2019. In that case, these appeals/petitions .....

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..... 67 OF 2018, SLP(C) NO.3169 OF 2018, SLP(C) NO.16984 OF 2018, SLP(C) NO.18262 OF 2018, SLP(C) NO.19179 OF 2018, SLP(C) NO.21727 OF 2018 SLP(C) NO.22079 OF 2018, SLP(C) NO.24100 OF 2018, SLP(C) NO.25216 OF 2018, SLP(C) NO . 27752 OF 2018, DIARY NO.41198 OF 2017, DIARY NO.7057 OF 2018, DIARY NO.8217 OF 2018, DIARY NO.8612 OF 2018, DIARY NO.14894 OF 2018, DIARY NO.18411 OF 2018, DIARY NO.727 OF 2019, .....

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