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TMI Blog2021 (8) TMI 895X X X X Extracts X X X X X X X X Extracts X X X X ..... ove was received by the AO. It is to be concluded that the only information available with the AO was the information received from DGIT (Inv.). In case of ITO vs. Late Amarchand P. Shah [ 2019 (8) TMI 1402 - ITAT MUMBAI] the Tribunal has held that DGIT (Inv.) since works under the CBDT, could not be called an external source. The aforesaid decision has been followed in a number of decisions of the Tribunal as cited by the learned Authorized Representative. As per the ratio laid down in the decisions referred to above, information received from DGIT (Inv.) is not of the nature as referred to in paragraph 10(e) of CBDT Circular dated 20.08.2018. That being the case, the present appeal of the department will not be protected under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Representative vehemently opposing the aforesaid contention, drew my attention to ground no. 5 and submitted that the appeal is protected under the exception provided in paragraph 10(e) of Circular No. 3/2018 dated 11.07.2018 as amended by the Central Board of Direct Taxes vide letter dated 20.08.2018. Thus, he submitted, the appeal being covered under the aforesaid exception has to be decided on merits. 4. I have heard the appeal on the preliminary and limited issue of maintainability due to low tax effect as per the Circular No. 17/2019 dated 08.08.2019. As far as the quantum of dispute for computing tax effect is concerned, undisputedly, the total addition made by assessing officer (AO) in the assessment order is to the tune of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... General of GST Intelligence (DGGI) 6. On a specific query from the Bench to demonstrate, whether the AO had received information from external sources in the nature of law enforcement agencies as mentioned in paragraph 10(e) (supra), the learned Departmental Representative drew our attention to the opening paragraph of the assessment order. 7. As discussed earlier, paragraph 10(e) of the circular reproduced above clearly speaks of information received from external sources in nature of law enforcement agencies like CBI/ED/DRI etc. Whereas, in the assessment order, the AO has very clearly and categorically stated that he has reopened the assessment based on information received from the office of DGIT (Inv.), Mumbai. On a careful re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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