TMI Blog2019 (6) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... initiated on the basis of information received from Maharashtra State Sales Tax Department. Thus, we are of considered view that the exception mentioned in Para 10 (e) of the CBDT Circular No. 3 of 2018 (supra.) does not cover information received from State Sales Tax Department. Hence, the monetary limit as fixed by CBDT to file appeals by the Department would apply in the facts of the present case. We do not find any merit in the contentions of the Revenue. The Miscellaneous Application filed by the Revenue seeking recalling of the Tribunal order is dismissed, accordingly. - M.A. No. 01/PUN/2019 (Arising out of ITA No. 588/PUN/2016) - - - Dated:- 3-6-2019 - Shri D. Karunakara Rao, AM And Shri Vikas Awasthy, JM F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it fixed for filing appeals by Department. 3. On the other hand, Shri C.H. Naniwadekar appearing on behalf of assessee submitted that the CBDT Circular specifies the monetary limits for filing appeal by Revenue and in the present appeal tax effect is less than the limit fixed by CBDT. He further contended that in the present case, information was received from Sales Tax Department, Govt. of Maharashtra which does not fall within the exceptions mentioned in Para 10 of the said Circular. 4. We have heard the submissions made by representatives of rival sides. The Miscellaneous Application has been filed by Revenue to recall the order of Tribunal in ITA No.588/PUN/2016 (supra.) on the ground that CBDT Circular No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs were initiated on the basis of information received from Maharashtra State Sales Tax Department. Thus, we are of considered view that the exception mentioned in Para 10 (e) of the CBDT Circular No. 3 of 2018 (supra.) does not cover information received from State Sales Tax Department. Hence, the monetary limit as fixed by CBDT to file appeals by the Department would apply in the facts of the present case. We do not find any merit in the contentions of the Revenue. The Miscellaneous Application filed by the Revenue seeking recalling of the Tribunal order is dismissed, accordingly. 6. In the result, Miscellaneous Application filed by the Revenue is dismissed. Order pronounced on Monday, the 3rd day of June, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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