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2019 (8) TMI 1127 - AT - Income TaxMaintainability of appeal - low tax effect - concession extended by the CBDT applicability - HELD THAT:- The tax effect is below monetary limits of ₹ 50 lakhs as prescribed under the CBDT circular No.3/2018 dated 8th August, 2019. As relying on DINESH MADHAVLAL PATEL [2019 (8) TMI 752 - ITAT AHMEDABAD] we hereby dismiss the above appeals of the revenue in limine without going to the merits of the case.
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