TMI BlogMaintainability of appeal - low tax effect - the case was reopened on the basis of revenue audit...Maintainability of appeal - low tax effect - the case was reopened on the basis of revenue audit objection and in such circumstances, the same would be covered under the exception mentioned in the Circular No.3/2018 of the CBDT - Tribunal ought to have decided the issue on merits rather than dismissing the appeal on the ground of low tax effect - Tribunal order set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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