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TMI Blog2020 (1) TMI 1587X X X X Extracts X X X X X X X X Extracts X X X X ..... t for cases in which Revenue can challenge the relief granted by the CIT(A) now stands enhanced to Rs.50 lakhs. This concession granted by the Central Board of Direct Taxes (CBDT) is retrospective in effect inasmuch as it applies to all pending appeals as well. In view of the above position, the appeal of the Revenue is no longer maintainable and is dismissed as such. As made clear that on re-v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... February 2011, passed by the learned CIT(A)-III, Baroda for the assessment year 1993-94. 2. Grievances raised by the Assessing Officer are as follows: On the facts and in the circumstances of the case, the learned CIT(A) erred in sustaining the order of the erstwhile CIT(A) wherein the ld. CIT(A) had erred in law and on facts:- (i) in partially deleting the addition of Rs.25,33 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 14.08.2019. 4. The learned Departmental Representative fairly admitted that the tax effect involved in this appeal is less than the limit prescribed by the aforesaid CBDT Circular. 5. We have heard the rival contentions, perused the material on record and duly considered facts of the case in the light of applicable legal position. As learned counsel rightly contends, this appeal o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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