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2020 (3) TMI 1364 - ITAT MUMBAIRectification of mistake - Non Maintainability of appeal on low tax effect - Tax effect below the monetary limit - HELD THAT:- As assessee fairly accepted that the tax effect involved in the present appeal is more than the prescribed monetary limit of ₹ 50 lakh therefore, the order of tribunal dated 1st January 2016 may be recalled and the appeal may be fixed for hearing on merit.The registry is directed to fix the appeal for hearing by regular bench. MA filed by the revenue is allowed.
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