The appeal of revenue is dismissed by referring Circular No. 3 of 2018, dated July 11, 2018 ([2018] 405 ITR (St.) 29, revising the monetary limits for filing appeals by the Department before the Appellate Tribunal, High Courts and Supreme Court and the earlier monetary limits for the High Courts were upwardly revised from Rs. 20,00,000 to Rs.50,00,000 with effect from July 11, 2018.
CIT, LTU v . Bosch Limited (2020) 425 ITR 667 (Karn)(HC)
S. 260A : Appeal – High Court – Monetary limits –In view of the Circular issued by the Central Board of Direct Taxes, the present appeal is dismissed as withdrawn/not pressed without answering the purported substantial questions of law.