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2018 (12) TMI 1796 - HC - Income TaxMonetary limit - Low tax effect - Addition made u/s.145A - assessee has not given any details of challan of various Excise duty paid on raw-materials - HELD THAT:- Revenue, states that he has been instructed not to press this appeal. This for the reason that the tax effect in this appeal is less than ₹ 50 lakhs as provided in CBDT Circular No.3 of 2018 dated 11th July, 2018. Therefore, this Appeal is dismissed, as not pressed.
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