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TMI Blog2023 (1) TMI 1403X X X X Extracts X X X X X X X X Extracts X X X X ..... an order was dismissed by the Appellate Tribunal [ 2021 (4) TMI 1383 - ITAT AHMEDABAD] wherein the appeal of the Revenue was dismissed on account of low tax effect - as argued appeal of the Revenue fell under the Exceptions to the applicability of the said CBDT Circular mentioned therein and exception, as per the application, is that the case related to where Revenue audit objection had been accep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER For the Assessee : Shri Bandish Soparkar, AR For the Revenue : Shri Atul Pandey, Sr.DR ORDER PERANNAPURNA GUPTA, ACCOUNTANT MEMBER By this Misc. Application, the Revenue has sought recall of the order passed in the case of the assessee in ITA No.132/Ahd/ 2019 wherein the appeal of the Revenue was dismissed on acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee had preferred appeal before the ld.CIT(A). The ld.CIT(A) had decided the issue in favour of the assessee, against which the present appeal of the Revenue was preferred. The ld.counsel for the assessee, therefore stated that Revenue audit objection related to the assessment framed under section 147 of the Act and not to the order passed under section 154 of the Act, in which proceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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