CBDT’s circular enhancing monetary limits not applicable for pending appeal for which hearing was concluded

INCOME TAX : Where before Tribunal hearing was concluded on 23-7-2019 and order was passed on 18-10-2019, there was no merit in contentions in rectification application that appeal was pending till date of pronouncement of order and, thus, Circular No. 17 of 2019 dated 18-8-2019 would apply

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