INCOME TAX OFFICER 32(1)(2), MUMBAI vs. ARUN P. MANDAVIYA, MUMBAI

आदेश / O R D E R PER BENCH: All the aforesaid appeals by the revenue are being disposed off together by way of a consolidate order for the sake of convenience and brevity as the issue involved in all these appeals is common of low tax effect. Having heard the ld DRs and also the counsels for the assessees who attended the hearing and perusing the relevant records as placed before us, we find that that the tax effect involved in all the above cases is not exceeding Rs. 20 lacs and therefore the these appeals are not maintainable in terms of the CBDT Circular No.03/2018 [F. No. 279/MISC.142/2007-IT) (PT)], dated 11.07.2018 and are liable to be dismissed. Accordingly, we dismiss all the above appeals enblock as not being maintainable.