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2019 (11) TMI 1785 - ITAT COCHINMaintainability of appeal before ITAT on low tax Effect - HELD THAT:- As taking a note of CBDT Circular No. 17/2019 dated 8th August, 2019 and considering the fact that the tax effect in the instant appeal is less than Rs.50 lakh, the present appeal deserves to be dismissed, as not maintainable. The issue(s) raised in the instant appeal is left open to be examined in the appropriate proceedings, if arises, in future - if the appeal falls in any of the exceptions referred to in the above said CBDT Circular, the Revenue is at liberty to move an application for recalling the order, if so, advised. Appeal filed by the Revenue is dismissed.
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