Held that the computation of tax effect, for the purpose of deciding the maintainability of the appeal having regard to Board Circulars dated August 8, 2019 and July 11, 2018 is to be based on the dispute involved in the grounds of appeal. What is relevant is the tax effect of the disputed amount of relief granted by the Commissioner (Appeals) ; and not the entire amount of relief granted by the Commissioner (Appeals). [The Bench clarified that the Department will be at liberty to approach the Tribunal under section 254(2) of the Act, seeking recall of the order and restoration of the appeal if the appeal of the Department was not covered by the Board Circulars dated August 8, 2019 and July 11, 2018. (Circular Nos 3 of 2018 dt. 11-7 2018 (2018) 405 ITR 29 (St), No. 17 of 2019 dt. 8-8-2019(2019)416 ITR 106 (St), Clarification No. F.No. 279/Misc. 142 / 2007-ITJ, dated 20-8-2018 (2018) 407 ITR 7 (St) (AY.2014-15)
ACIT v. Nippon Leakless Talbros Pvt. Ltd. (2022)100 ITR 55 (SN) (Delhi) (Trib)
S. 268A : Appeal-Instructions-Monetary limits for appeals by Department-How Compute-Tax effect of disputed amount of relief granted by Commissioner (Appeals) to be reckoned and not entire amount of relief granted. [S. 254(2)]