These appeals have been filed by the Revenue. Admittedly, the tax effect in these appeals is less than Rs. 10 lakhs.
1.1 In terms of CBDT Circular No. 21/2015 dated 10 December, 2015, F. No. 279/Misc./142/2007-ITJ(Pt.) read with Section 268A of the Income Tax Act, 1961, these appeals by the Revenue should have been withdrawn or should not have been pressed by the Revenue.
2. In view of the above, the appeals by the Revenue are dismissed in limine.