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Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE
Before: SHRI. A. K. GARODIA & SMT. BEENA PILLAI
ORDER
PER BEENA PILLAI, JUDICIAL MEMBER These appeals at the instance of the Revenue is directed against the orders passed by the Commissioner of Income Tax (Appeals) – 4, Bangalore, dt. 26.09.2018 for Assessment Year 2014 – 15 and 2013 – 14. 2. The Ld. DR submits that, in these appeals tax effect pertaining to the amount disputed by the Revenue is less than the monetary limit of Rs.50 lakhs fixed by the CBDT in Circular No.17/2019, dt. 08.08.2019, which is in supersession of its