TMI Blog2017 (12) TMI 1604X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal verified the original files and on perusal of the the approval granted by the Principal Commissioner of Income Tax under Rule 15 of the Appellate Tribunal Rules, 1963, the Tribunal found that the appeal was filed in the regular course and not on the basis of the audit objections. Tribunal ultimately concluded that paragraph 8 of Circular No.21/2015 issued by the Central Board of Direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 in ITA. No.887/Mds/2015 dated 03.3.2017. 3. The said miscellaneous petition was filed by the Revenue before the Tribunal on the ground that Circular No.21/2015 of the Central Board of Direct Taxes is not applicable to the appeal filed by the Revenue. The Tribunal verified the original files and on perusal of the the approval granted by the Principal Commissioner of Income Tax under Rule 15 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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