TMI Blog2019 (9) TMI 1649X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that the Department Appeals may be filed on merits before the Income Tax Appellate Tribunal, High Courts and SLPs/Appeals before the Supreme Court keeping in view the monetary limits for the High Courts. HELD THAT:- Applying the circular, the tax case was dismissed however, the same circular also says that when the issue falls within the exception clause, the same shall not be hit by the mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve no application. In our considered view, the TAXC was rightly dismissed being hit by the Circular dated 11.7.2018 read with the amendment in the said circular vide subsequent CBDT circular dated 20.08.2018. - MCC No. 621 of 2019 - - - Dated:- 16-9-2019 - Shri Prashant Kumar Mishra And Shri Parth Prateem Sahu, JJ. For the Applicant : Shri Amit Chaudhary, Advocate and Ms. Naushina A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved from external sources, the exception clause would apply and the ceiling of monetary limit would not apply. 3. Having heard learned counsel for revenue and having seen the subject clause 10(e), it appears the same would apply where addition is based on information received from external sources in the nature of law enforcement agencies such as CBI/ ED/ DRI/ SFIO/ Directorate General of GS ..... X X X X Extracts X X X X X X X X Extracts X X X X
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