2019 (3) TMI 1967

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..... The appeal has been filed by the Revenue against the order of Commissioner of Income Tax (Appeals)-I, Nagpur dated 30-09-2013 for the assessment year 2007-08. 2. Shri S.C. Thakar appearing on behalf of the assessee submitted at the outset that the appeal by Revenue is liable to be dismissed on account of low tax effect in terms of recent CBDT Circular No. 3/2018, dated 11-07-2018. 3. Shri Shri U .....

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..... The Circular applies to the appeals to be filed by the Department in future as well as the appeals pending before the Tribunal. Without going into merit of the issues raised in the appeal, in view of the CBDT Circular the present appeal of the Revenue is dismissed on account of low tax effect. 5. Before parting, we clarify here that the Revenue shall be at liberty to approach the Tribunal for re .....

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