2022 (9) TMI 1510

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..... effect - DR has placed on record copy of Revenue Audit Objection and contended that the same falls within the exceptions referred to in the CBDT Circular No.3/2018, to recall the order of the Tribunal. HELD THAT:- Tribunal while disposing of the appeal of the Revenue, has given liberty to the Revenue to move an application for recalling the impugned order of the Tribunal, if the Revenue fulfills .....

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..... ssment years are 2012- 13 & 2015-16. 2. The learned Departmental Representative contended that the Tribunal has dismissed the appeals of the Revenue in view of low tax effect. The learned DR has placed on record copy of Revenue Audit Objection and contended that the same falls within the exceptions referred to in the CBDT Circular No.3/2018, to recall the order of the Tribunal. 3. The learned AR .....

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