2022 (10) TMI 1189

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..... epartment that the prosecution under Section 276C(2) of IT Act has been launched vide registration No. 389/2019 before the Hon ble Civil Court of Patan and hence, the matter falls under the Exception 10(f) as mentioned in the Circular being No. 3/2018 dated 11.07.2018 and 20.08.2018 and also Circular No. 19/2019 dated 08.08.2019. None appeared on behalf of the assessee. Having regard to the facts .....

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..... der the Exception 10(f) as mentioned in the Circular being No. 3/2018 dated 11.07.2018 and 20.08.2018 and also Circular No. 19/2019 dated 08.08.2019. None appeared on behalf of the assessee. 3. However, having regard to the facts and circumstances of the matter, we recall the order. The Registry is directed to put the matter on Board upon giving notice to the respective parties. 4. In the result .....

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