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2018 (8) TMI 2161

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..... 2429/PUN/2017, 2440/PUN/2017, 2469/PUN/2017, 2484/PUN/2017, 2511/PUN/2017, 2531/PUN/2017, 2599/PUN/2017, 2872/PUN/2017, 3049/PUN/2017, 3052/PUN/2017, 3109/PUN/2017 - - - Income Tax - Maintainability of appeal on low tax effect - monetary limits for filing of appeals by the Department before the Tribunal with retrospective effect - HELD THAT:- The tax effect in dispute in the captioned appeals is .....

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..... (supra). By applying the CBDT Circular dated 11.07.2018 the captioned appeals of the Revenue are dismissed as withdrawn/not pressed. - The Income Tax Officer, Ward 6(3), Pune And Ors. Versus Shri Rahul Ramesh Jori, L/H Smt. Jayashri Ramesh Jori, Dhanashri Bigarsheti Nagari Sah. Pat Sanstha Ltd., Vikers Systems International Ltd., Samarth Arcades Pvt. Ltd., M/s. Shri Sant, Shri Manish Ishwarlal .....

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..... t assessment year/s against respective order/s passed under different section/s of the Income-tax Act, 1961 (in short the Act ). 2. This bunch of appeals filed by the Revenue relating to different assessee on similar issue were heard together and are being disposed of by this consolidated order for the sake of convenience. 3. The CBDT vide Circular No.3/2018, dated 11.07.2018 has revised the monet .....

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..... ify here that the Revenue shall be at liberty to approach the Tribunal for re-institution of appeals, if the requisite material is brought to show that the appeals are protected by the exceptions prescribed in para 10 of the Circular (supra). 6. In conclusion, by applying the CBDT Circular dated 11.07.2018 (supra), the captioned appeals of the Revenue are dismissed as withdrawn/not pressed. 7. In .....

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