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TMI Blog2021 (7) TMI 1287X X X X Extracts X X X X X X X X Extracts X X X X ..... 2019 opined that monetary limit was enhanced up to ₹ 1 Crore in respect of the High Court - review is prayed for in the teeth of Para 10(e) of the Circular dated 20.8.2018, which reads as where addition is based on information received from external sources in the nature of law enforcement agencies such as CBI/ED/DRI/ SFIO / Directorate General of GST Intelligence (DGGI) - HELD THAT:- As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bit of review jurisdiction. This is trite that the power of review is limited. Unless it is shown that there exists an error apparent on the record or any other ingredients which are in consonance with Order 47 Rule 1 CPC, interference in review jurisdiction cannot be made. Unfortunately no argument is advanced to bring the present matter within the ambit of principles analogous to Order 47 Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e allowed. Delay is condoned. (ORDER) 1/ Learned counsel for the review petitioners submits that this Court on the basis of Circular No.3/2018 dated 20.8.2018 and Circular dated 8.8.2019 opined that monetary limit was enhanced up to ₹ 1 Crore in respect of the High Court. A further clarificatory circular was issued on 6.9.2019 and Department has been permitted, irrespective of valuat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ducted by the Indore Tax Department and DG, Central Excise Intelligence, Indore which concluded that respondent is associated with Signet Group of Indore and was involved in organized activities of tax evasion, which led ultimately the addition made by the AO. Thus, Clause 10(e) aforesaid is attracted. 4/ On more than one occasion, the Bench put a question to Ms. Mandlik when this scrutiny repo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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