2021 (4) TMI 1284

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..... CBDT. The Ld. DR has furnished before us, computation of the tax effect which comes to ₹ 75,00,000/- which is more than the tax limit of ₹ 50 lacs prescribed by CBDT Circular No.17 of 2019 dated 08.08.2019, therefore, we recall the order of the Tribunal dated 23.08.2019. The Registry is directed to fix the appeal for hearing on 27.05.2021. Since, the date of hearing has been announced .....

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..... 00/- which is more than the tax effect limit of ₹ 50 lacs prescribed by the CBDT Circular No.17/2019 dated 08.08.2019 for filing of appeal before the Tribunal. Therefore, Ld. DR prayed the Bench that the order of the Tribunal dated 23.08.2019 may be recalled. 3. We have heard both the parties and noted that this Tribunal has dismissed the Revenue s appeal on account of low tax effect; how .....

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