2021 (4) TMI 1333

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..... the Tribunal. Hence, the appeal filed by the Revenue is dismissed. However, the Revenue is given liberty to get the appeal revive if at later stage it is discovered that grounds raised by the Revenue is covered by any exception clause of circular of CBDT dated 20.08.2018. Appeal of the Revenue is dismissed. - I.T.A No. 27/SRT/2017 - - - Dated:- 15-4-2021 - Shri Pawan Singh, Hon'ble Judici .....

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..... 2019 dated 08.08.2019. 3. The Ld. Departmental Representative(DR) for the Revenue submits that the Revenue may be given liberty to get the appeal revive, incase if it is discovered that grounds of appeal raised by the Revenue is covered by any exception clause of CBDT circular dated 20.08.2018. 4. We have considered the contentions of both the parties and perused the orders of Assessing Offi .....

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