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2022 (10) TMI 1189 - ITAT AHMEDABADRecall of order wherein matter was dismissed due to low tax effect - revenue appeal dismissed on low tax effect - HELD THAT:- As brought to our notice by the Department that the prosecution under Section 276C(2) of IT Act has been launched vide registration No. 389/2019 before the Hon’ble Civil Court of Patan and hence, the matter falls under the Exception 10(f) as mentioned in the Circular being No. 3/2018 dated 11.07.2018 and 20.08.2018 and also Circular No. 19/2019 dated 08.08.2019. None appeared on behalf of the assessee. Having regard to the facts and circumstances of the matter, we recall the order. The Registry is directed to put the matter on Board upon giving notice to the respective parties. Miscellaneous Application filed by the Revenue is allowed.
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