2018 (11) TMI 1691

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..... see by: Sh. Deepak Agarwal, Advocate Revenue by: Sh. G.S.Phani Kishore, CIT DR Order Per Bench: The captioned appeals have been preferred by the Revenue against the separate orders of the Commissioner of Income Tax (Appeals), Chandigarh [hereinafter referred to as CIT(A)]. 2. At the outset, the Ld. Counsel of the assessee submitted that the tax effect involved in the aforesaid appeals is .....

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..... 73 ITR 526 (SC), has dismissed the appeal of the Revenue without going into the merits due to low tax effect leaving the question of law open. In view of the CBDT Circular No. 03/2018 (supra) and in the light of the above referred to decision of the Hon'ble Jurisdictional Punjab & Haryana High Court (supra), the captioned appeals of the Revenue are dismissed due to low tax effect. It is, how .....

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