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2019 (6) TMI 393 - AT - Income TaxMonetary limit for filing appeal by Revenue - low tax effect - rectification application u/s.254(2) - re-assessment proceedings in the case of assessee were initiated on the basis of information received from Sales Tax Department, Govt. of Maharashtra - amended Para 10 of CBDT Circular the monetary limit for filing appeals by the Department would not apply where addition is based on information received from external sources in the nature of law enforcement agencies such as CBI, ED, DRI, SFIO, Directorate General of GST Intelligence (DGGI) etc. - HELD THAT:- In the instant case, re-assessment proceedings were initiated on the basis of information received from Maharashtra State Sales Tax Department. Thus, we are of considered view that the exception mentioned in Para 10 (e) of the CBDT Circular No. 3 of 2018 (supra.) does not cover information received from State Sales Tax Department. Hence, the monetary limit as fixed by CBDT to file appeals by the Department would apply in the facts of the present case. We do not find any merit in the contentions of the Revenue. The Miscellaneous Application filed by the Revenue seeking recalling of the Tribunal order is dismissed, accordingly.
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