2019 (11) TMI 1785

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..... be dismissed, as not maintainable. The issue(s) raised in the instant appeal is left open to be examined in the appropriate proceedings, if arises, in future - if the appeal falls in any of the exceptions referred to in the above said CBDT Circular, the Revenue is at liberty to move an application for recalling the order, if so, advised. Appeal filed by the Revenue is dismissed. - ITA No. 504 .....

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..... ue before the ITAT and various High Courts as well as Apex Court are revised with an object of reducing the tax litigation. Vide para 2 of the said circular (supra), it is stated that in cases where the tax effect in the appeal to be filed before the Appellate Tribunal does not exceed Rs. 50 lakh, appeal should not be filed. Thus, taking a note of CBDT Circular No. 17/2019 dated 8th August, 2019 a .....

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