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2018 (8) TMI 1877 - ITAT LUCKNOWMaintainability of appeal - low tax effect - HELD THAT:- Keeping in view the CBDT Circular No. 3 of 2018 dated 11.07.2018 and also the provisions of Section 268A of Income Tax Act, 1961, we are of the view that the Revenue should have withdrawn the instant appeals filed before the Tribunal. Accordingly, all the appeals of the Revenue are dismissed.
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