Maintainability of appeal in High Court - low tax effect - Addition u/s 69A - It is not in dispute that...

Maintainability of appeal in High Court - low tax effect - Addition u/s 69A - It is not in dispute that the appeals filed by the appellant-revenue in this bunch of appeals allege the voluntary declaration of the amounts shown as long term capital gain and short term capital loss by the respondents-assessee during the search action under section 132 (4) of the IT Act, 1961. However, in view of the fact that the said Circular No. 23/2019 dated 6th September 2019 read with Office Memorandum dated 1..... .....

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