2019 (9) TMI 1730

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..... peal is filed by the Revenue against order dated 27.02.2015 passed by the Commissioner of Income Tax (Appeals)-XXI, New Delhi for assessment year 2011-12. 2. At the outset, it was brought to our notice that the tax effect involved in this appeal being less than Rs. 50 lacs, squarely falls within the ambit of Circular No. 17/2019 dated 08.08.2019 issued by the Central Board of Direct Taxes prescri .....

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..... Hence, we hold that the appeal of the revenue deserve to be dismissed on account of low tax effect vide Circular No. 17/2019 dated 08.08.2019 and subsequent clarification on 20.08.2019. Accordingly, on account of low tax effect case, we dismiss this appeal of revenue in limine, without going into the merits of the case. 4. In result, appeal of the revenue is dismissed. Order pronounced in the o .....

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