ITAT Delhi Judgments — August 2019

The Tribunal noted that the CBDT circular No. 17/2019, dated 08.08.2019, sets a monetary limit for pending appeals. This circular was clarified to be applicable to all pending appeals.

The Tribunal noted that CBDT Circular No. 17/2019, which is applicable to pending appeals, was issued. Consequently, all appeals filed by the revenue were dismissed.

The Tribunal noted that the tax effect in dispute was below the enhanced monetary limit specified in the CBDT circular. Consequently, the appeals were deemed withdrawn/not pressed.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding enhanced monetary limits for filing appeals. Consequently, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the CBDT circular regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding enhanced monetary limits for filing appeals. Consequently, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the CBDT circular regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the CBDT circular regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the revised CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal noted that the CBDT circular No. 17/2019, dated 08.08.2019, sets a monetary limit for pending appeals. This circular was clarified to be applicable to all pending appeals.

The Tribunal held that the appeals were not in consonance with the revised CBDT circulars regarding monetary limits. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the revised CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the revised CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the revised CBDT circulars regarding monetary limits. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding enhanced monetary limits for filing appeals. Consequently, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding enhanced monetary limits for filing appeals. Consequently, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding enhanced monetary limits for filing appeals. Consequently, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the revised CBDT circulars regarding monetary limits. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding enhanced monetary limits for filing appeals. Consequently, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the revised CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the revised CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Consequently, the appeals were deemed withdrawn or not pressed.

The Tribunal noted that CBDT Circular No. 17/2019, which is applicable to pending appeals, was issued. Consequently, all appeals filed by the revenue were dismissed.

The Tribunal noted that CBDT Circular No. 17/2019, which is applicable to pending appeals, was issued. Consequently, all appeals filed by the revenue were dismissed.

The Tribunal noted that CBDT Circular No. 17/2019, which clarifies the applicability of monetary limits to pending appeals, was applicable. Consequently, all appeals filed by the revenue were dismissed.

The Tribunal noted that CBDT Circular No. 17/2019, which is applicable to pending appeals, was issued. Consequently, all appeals filed by the revenue were dismissed.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the revised CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal noted that CBDT Circular No. 17/2019, which is applicable to pending appeals, was issued. Consequently, all appeals filed by the revenue were dismissed.

The Tribunal noted that the CBDT circular No. 17/2019, dated 08.08.2019, sets a monetary limit for pending appeals. This circular was clarified to be applicable to all pending appeals.

The Tribunal noted that the CBDT circular No. 17/2019, dated 08.08.2019, sets a monetary limit for pending appeals. This circular was clarified to be applicable to all pending appeals.

The Tribunal held that the appeals were not in consonance with the revised CBDT circulars regarding monetary limits. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the levy of fee under Section 200A in accordance with Section 234E came into effect from June 1, 2015. Since the challans and statements were filed prior to this date, no such fee could be levied. The demand on account of Section 234E was cancelled.

The Tribunal held that the levy of fee under Section 200A in accordance with Section 234E came into effect from June 1, 2015. Since the challans and statements were filed prior to this date, no such fee could be levied. The demand on account of Section 234E was cancelled.

The Tribunal held that the levy of fee under Section 200A in accordance with Section 234E came into effect from June 1, 2015. Since the challans and statements were filed prior to this date, no such fee could be levied. The demand on account of Section 234E was cancelled.

The Tribunal held that the levy of fee under Section 200A in accordance with Section 234E came into effect from June 1, 2015. Since the challans and statements were filed prior to this date, no such fee could be levied. The demand on account of Section 234E was cancelled.

The Tribunal held that the appeals were not in consonance with the revised CBDT circulars regarding monetary limits. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the levy of fee under Section 200A in accordance with Section 234E came into effect from June 1, 2015. Since the challans and statements were filed prior to this date, no such fee could be levied. The demand on account of Section 234E was cancelled.

The Tribunal held that the appeals were not in consonance with the revised CBDT circulars regarding monetary limits. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding enhanced monetary limits for filing appeals. Consequently, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding enhanced monetary limits for filing appeals. Consequently, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the revised CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal noted that CBDT Circular No. 17/2019, which is applicable to pending appeals, was issued. Consequently, all appeals filed by the revenue were dismissed.

The Tribunal noted that CBDT Circular No. 17/2019, which clarifies the applicability of monetary limits to pending appeals, was applicable. Consequently, all appeals filed by the revenue were dismissed.

The Tribunal held that the appeals were not in consonance with the revised CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the revised CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the revised CBDT circulars regarding monetary limits. Therefore, the appeals were deemed withdrawn or not pressed.