TMI Blog2019 (9) TMI 1507X X X X Extracts X X X X X X X X Extracts X X X X ..... mit for filing appeal by the Revenue before the Tribunal has been fixed at ₹ 50.00 lakhs and above. Therefore, since the tax effect in the present appeal before us is less than ₹ 50.00 lakh, we hereby dismiss the same with liberty to the Revenue to seek recall of the order, if the appeal falls within the exceptions mentioned in the Circulars of the CBDT. Appeal filed by the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich is not only contrary to evidence and material on record but is also perverse. 3. The Ld. CIT(A) erred in not taking cognizance of the thorough investigation carried out by the Investigation Wing of the Income Tax Department at Kolkata. 4. The Ld. CIT(A) erred in ignoring the decision of ITAT, Chandigarh Dt. 18/04/2018 in ITA No. 951/Chd/2016 in the case of Abhimanyu Sion vs. ACIT. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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