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TMI Blog2019 (5) TMI 1594X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 (8) TMI 1813 - ITAT MUMBAI] . Since the matter of controversy has been adjudicated not only the based on Circular No.03/2018 dated 11.07.2018 but also based upon on merits being duly covered by decision of Hon ble ITAT in the assessee s own case for the A.Y. 2010-11 therefore, in the said circumstances, we are of the view that there is no mistake apparent on record. Hence, the contention of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (A) which was decided by Hon ble ITAT in ITA. No.2312/M/2017 by virtue of order dated 28.08.2018. The appeal was decided on the basis of the tax effect which was below 20 lac, but subsequently the CBDT Circular Bearing No.03/2018 dated 11.07.2018 was rectified in which it is specifically mentioned that the addition based upon the information received from the external source in the nature of law e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exceeding ₹ 20 lakhs. 5. Under the power vested by sec. 268A(1) of the I T. Act, CBDT has recently issued Circular No. 3/2018 dated 11.07.2018 instructing the authorities below that departmental appeal should not be filed before ITAT where the demand/tax effect does not exceed ₹ 20 lakhs. 6. Subject to some exceptions, it is further directed by CBDT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overed by Hon ble ITAT by assessee s own case for the A.Y. 2010-11 by virtue of order dated 07.11.2017. Since the matter of controversy has been adjudicated not only the based on Circular No.03/2018 dated 11.07.2018 but also based upon on merits being duly covered by decision of Hon ble ITAT in the assessee s own case for the A.Y. 2010-11 dated 11.07.2017, therefore, in the said circumstances, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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