2018 (8) TMI 2081

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..... ed in para 10 of the Circular (supra). Without going into the merit of the issues raised in the captioned appeal, this appeal is deemed to be withdrawn/not pressed as its filing is in contravention of the CBDT Circular dated 11.07.2018 (supra). Before parting, we clarify here that the Revenue shall be at liberty to approach the Tribunal for re-institution of appeal, if the requisite material is .....

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..... ective effect. The tax effect in dispute in the captioned appeal is stated to be below the monetary limit of ? 20.00 lakhs specified in the CBDT Circular dated 11.07.2018 (supra). 3. In this background, the learned Departmental Representative for the Revenue was required to state his position; he has not referred to any material which would show that the captioned appeal is protected by any of .....

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