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2021 (10) TMI 412 - AT - Income TaxRectification of mistake u/s 254 - non maintainability of appeal on low tax effect - apparent error in the order of the ITAT vide which the Tribunal has disposed a large number of cases by a combined order dated 14.8.2019 due to low tax effect relying on the CBDT Circular No.17 of 2019 dated 8.8.2019 - HELD THAT:- In the present case, the subsequent judgment of Hon’ble jurisdictional High Court in the case of Anand Natwarlal Sharda [2021 (6) TMI 1065 - GUJARAT HIGH COURT] laid down that on the day when the Tribunal has decided the appeal, circular no.23, guidance note etc. were not in the picture. In that case, even the appeals were decided on 14.8.2019 and the impugned circular came on 6.9.2019. In other words, appeals were decided by the Tribunal including that of the present assessee on 14.8.2019 i.e. prior to the circular issued by the Board on 6.9.2019, and 16.9.2019. Therefore, the judgment of Hon’ble High Court is fully applicable on the facts of the present case and accordingly, MA of the Revenue has no merit. It is dismissed.
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