TMI Blog2019 (7) TMI 2031X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 lakhs. Vide Circular No. 3 of 2018 dated 11.07.2018 issued by Central Board of Direct Taxes (CBDT) under section 268A of the I.T. Act, it has been directed that Department shall not file appeal before the Tribunal in case where the tax effect does not exceed the monetary limit of Rs.20 lakhs. It is also directed that this instruction will apply retrospectively to the pending appeals and appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... UDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER For the Revenue : Shri S.S. Rana, CIT(DR) For the Assessee : Ms. Kanika, Adv. ORDER PER: ANADEE NATH MISSHRA, AM This appeal by Revenue has been directed against the order of Learned Commissioner of Income Tax (Appeals)-22, [ Ld. CIT(A) , for short] New Delhi, dated 05.05.2016 for Assessment Year 2011-12, on the following grounds: 1. O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effect does not exceed the monetary limit of Rs.20 lakhs. It is also directed that this instruction will apply retrospectively to the pending appeals and appeals to be filed henceforth in the Tribunal. It is also directed in this Circular, that pending appeals below the specified tax effect may be withdrawn/not pressed. Ld. CIT(DR), who appeared on behalf of Revenue, did not press the appeal in vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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