The Tribunal held that the tax effect in the appeal filed by the Department was less than Rs. 50 lakhs and in view of the Central Board of Direct Taxes Circular No. 17 of 2019, dated August 8, 2019 ([2019 416 ITR (St.) 106), the appeal of the Department was dismissed as not maintainable. (AY. 2011-12)
Harman Connected Services Corporation India P. Ltd. v. Dy. CIT (2022)95 ITR 1 (Bang)(Trib)
S. 253 : Appellate Tribunal-Monetary Limits For Filing Appeals by Department-Tax Effect Less Than Prescribed Limit-Appeal not maintainable. [Circular No. 17 Of 2019, Dated 8-8-2019]