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TMI Blog2019 (5) TMI 1549X X X X Extracts X X X X X X X X Extracts X X X X ..... Singh (DR) ORDER PER AMARJIT SINGH, JM The revenue has filed the present Miscellaneous Application Bearing No.172/M/2019 u/s 254(2) of the I.T. Act, 1961 Arising out of ITA. No. 1707/M/18 for the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r No.3/2018 dated 11.07.2018 in which the revenue has been precluded from pursuing its appeal on account of tax effect below 20 lakhs or less. The order was 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, therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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