2018 (8) TMI 1813

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y the Revenue against the order of CIT(A)-20, Mumbai dated 21/04/2015 for the A.Y.2009-10 in the matter of order passed u/s.147 r.w.s. 143(3) of the IT Act. 2. At the outset, learned AR submitted that tax effect in the appeal filed by the Revenue is below 20 lakhs and in terms of CBDT Circular No. 3/2018 dated 11.07.2018, the appeal filed by the Revenue deserves to bedismissed. 3. Learned AR al .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r directed by CBDT that all the departmental appeals pending before ITAT where the demand/tax effect is less than 20 lakhs should be either withdrawn or not pressed by the Departmental representative. 7. The present appeal is not covered by any exceptions mentioned in the said CBDT circular. Since the tax demand in dispute in this departmental appeal does not exceed the limit of Rs. 20 lakhs as .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X