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2019 (5) TMI 1549

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..... ded from pursuing its appeal on account of tax effect below 20 lakhs or less. The order was pronounced by Hon ble ITAT [ 2018 (8) TMI 1812 - ITAT MUMBAI] The revenue wanted to recall the matter on the basis of amendment in the CBDT Circular No.3/2018 dated 11.07.2018, which was amendment on dated 20.08.2018. The amendment is not retrospectively, therefore, in the said circumstances, we are of .....

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..... e A.Y.2010-11 decided vide order dated 10.08.2018. 2. The brief facts of the case are that the appeal of the revenue bearing ITA. No.1707/M/2018 has been decided by Hon ble ITAT by virtue of order dated 10.08.2018. The Hon ble ITAT has precluded the revenue to pursuing the appeal in view of the CBDT Circular No.3/2018 dated 11.07.2018. Thereafter, the amendment was made in para no. .....

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..... s pronounced by Hon ble ITAT on 10.08.2018. The revenue wanted to recall the matter on the basis of amendment in the CBDT Circular No.3/2018 dated 11.07.2018, which was amendment on dated 20.08.2018. The amendment is not retrospectively, therefore, in the said circumstances, we are of the view that the Hon ble ITAT has decided the appeal of the revenue bearing ITA. No.1707/M/2018 dated 10.08.2018 .....

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