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2018 (8) TMI 2053

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..... the grounds raised by the Revenue in each appeal is below ₹ 20 lakhs. Therefore, in view of the latest CBDT Circular No.03/2018 [F.No.279/Misc.142/2007-ITJ (Pt)] dated 11th July, 2018, raising the monetary limit for filing of the appeals by the Revenue before the Tribunal to ₹ 20 lakhs which is even applicable to pending appeals, as per clause 3 of the said Circular, the above appeals .....

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..... Central Circle, Dehradun. Mohit Batola, ACIT, Central Circle- 3, New Delhi Versus Claridges Hotels Pvt. Ltd., ACIT, Circle- 20(1), New Delhi Versus Planman Motion Pictures (P) Ltd., ITO (Exemptions), Ghaziabad versus Dayanand Dinanath Group of Institutions, ACIT, Central Circle- 8, New Delhi Versus Amit Khaneja, ACIT, Central Circle- 14, New Delhi Versus Elite Buildwell Pvt. Ltd., ACIT, Central C .....

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..... parate notice to the individual assessees was dispensed with. However, wherever the counsels for the assessees have appeared their names are mentioned. 2. It was seen that the tax effect involved in the grounds raised by the Revenue in each appeal is below ₹ 20 lakhs. Therefore, in view of the latest CBDT Circular No.03/2018 [F.No.279/Misc.142/2007-ITJ (Pt)] dated 11th July, 2018, raising .....

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