2020 (2) TMI 1509

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..... e exception specified in clause (e) of Para 3 of amended CBDT Circular dated 20.08.2018. Therefore, we deem it fit and proper to recall our order. The Registry is directed to post the appeal of the Revenue in the regular course. Miscellaneous applications of the Revenue is allowed. - MA NO. 303/MUM/2019 ITA NO. 5385/MUM/2017 - - - Dated:- 28-2-2020 - SHRI RAJESH KUMAR AND SHRI RAVISH SOOD, .....

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..... ind merit in the stand of Revenue that the case in hand is covered by the exception specified in clause (e) of Para 3 of amended CBDT Circular dated 20.08.2018. Therefore, we deem it fit and proper to recall our order dated 21.08.2018 (supra). The Registry is directed to post the appeal of the Revenue in the regular course. 4. In the result, the Miscellaneous applications of the Revenue is allo .....

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