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2020 (1) TMI 1414 - AT - Income TaxMaintainability of appeal - low tax effect - Revenue contended that the appeal of the Revenue should not have been dismissed considering the fact that the appeal falls in the exceptions mentioned in clause (e) of para 10 of the CBDT’s Circular No.03/2018 dated 11.07.2018 - assessee vehemently justified the order of the Tribunal dismissing revenue appeal and submitted that the sales tax related cases are not to be excluded from the scope of the CBDT’s Circular (supra) relating to the tax effect - HELD THAT:- After hearing both the parties and on perusing the said CBDT’s Circular (supra), we are of the opinion that the list of agency mentioned in the said para of the Circular of CBDT does not contain the sales tax department as an exception. Accordingly, the decision of the Tribunal holding that the appeal of the Revenue comes under the low tax effect does not require any rectification. Considering the same, the Miscellaneous Application of the Revenue is dismissed. In the result, the Miscellaneous Application filed by the Revenue is dismissed.
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