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2021 (2) TMI 412 - AT - Income TaxRectification u/s 254 - Maintainability of appeal on low tax effect - non-consideration of subsequent CBDT Circular and the special order so passed by the CBDT - HELD THAT:- CBDT Circular dated 16.09.2019 is by way of a special order and the appeal has been directed to be filed by virtue of such special order has apparently not been considered in other cases relied upon by the Revenue in case of Satish M Patel [2020 (2) TMI 1436 - ITAT AHMEDABAD] and Ambrish Chandra Sharma[2020 (2) TMI 1435 - ITAT AHMEDABAD] We find that the decision in said cases has also been guided by the concession by the ld A/R on behalf of the assessee to go for the tax settlement scheme and we therefore, find that the said decisions doesn’t support the case of the Revenue. Further, we find that both CBDT Circular no. 23 of 2019 and special order dated 16.09.2019 were not in existence and thus not part of the record at the time when the matter was heard on 20.08.2019 or at the time of passing of order by the Tribunal on 22.08.2019 and therefore, non-consideration of subsequent CBDT Circular and the special order so passed by the CBDT is not a mistake apparent from record which can be rectified within the narrow compass of section 254(2) of the Act.
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