Amendment to para 10 of the Circular No. 3 of 2018 dated 11.07.2018-reg

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..... of the Circular No. 3 of 2018 dated 11.07.2018-reg:- Madam/Sir, Kindly refer to the above. 2. The monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court have been revised by Board's Circular No.3 of 2018 dated 11.07.2018. 3. Para 10 of the said Circular provides that adverse judgments relating to the i .....

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..... d) Where addition relates to undisclosed foreign income/ undisclosed foreign assets (including financial assets)/ undisclosed foreign bank account. (e) 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). (f) Cases where prosecution has been filed by the Departmen .....

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