2019 (4) TMI 222

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..... escribed monetary limits. - Civil Appeal No.5068/2011 - - - Dated:- 26-3-2019 - Uday Umesh Lalit And Indu Malhotra, JJ. For the Appellant : Mr. Aman Lekhi, ASG Ms. Shirin Khajuria, Adv. Ms. Shradha Deshmukh, Adv. Mr. B. V. Balaram Das, AOR For the Respondent : Mr. Kaushik Choudhury, AOR ORDER This appeal by special leave is filed against the judgment and order dated 30.10.20 .....

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..... same is to be withdrawn/not pressed, resultantly in the present case the total addition is of ₹ 28,88,993/- and the tax effect is ₹ 13,48,955/- (13.48 lakhs), both are sufficiently below the prescribed monetary limits and thus the case is squarely covered under the Departmental Circular No.3 of 2018 and liable to be dismissed only on the ground of low tax effect. 9. Because the c .....

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