2020 (2) TMI 1509 - ITAT MUMBAI - Income Tax

Head Note / Extract:
Maintainability of appeal on low tax effect - Revenue has submitted that the appeal of the Revenue is covered by exception specified in clause (e) of Para 3 of amended CBDT Circular dated 20.08.2018 - HELD THAT:- We find merit in the stand of Revenue that the case in hand is covered by the exception specified in clause (e) of Para 3 of amended CBDT Circular dated 20.08.2018. Therefore, we deem it fit and proper to recall our order. The Registry is directed to post the appeal of the Revenue in the regular course. Miscellaneous applications of the Revenue is allowed.