2018 (7) TMI 2211

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..... ular. Accordingly we dismiss the appeal of the revenue in limine. However, the revenue is given liberty to move miscellaneous application seeking recall of this order, if it is found that the issue contested in this appeal falls in any of the exception provided in paragraph 10 of the Circular. - I.T.A. No. 4617/Mum/2016 - - - Dated:- 17-7-2018 - Shri B.R. Baskaran (AM) Shri Ramlal Negi (JM) .....

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..... nue is precluded from pursuing its appeal if the tax effect is ₹ 20.00 lakhs or less. Apparently the issue in dispute does not fall in any of the exceptions provided in paragraph 10 of the Circular No.3/2018, referred above. The Ld D.R, however, sought time to get a certificate from the PCIT/CIT concerned that the grounds urged in this appeal does not fall under any of the exceptions specifi .....

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