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2020 (9) TMI 19 - ITAT JAIPURMaintainability of appeal - low tax effect - bogus purchases Addition - Addition deleted by CIT-A partly - HELD THAT:- Tribunal has taken a consistent view that the information received from Investigation Wing of the Department does not fall in the category of the information received from external source being law enforcement agencies such as CBI/ED/DRI/SFIO/DGGI etc. as provided in the exception clause (e) of para 10 of the Circular No. 3/2018. Accordingly, the appeal of the revenue is not maintainable being the monetary limit is not exceeding as prescribed in the Circular No. 3/2018. Appeal of the revenue is dismissed.
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