2016 (9) TMI 1642

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..... ER O.P. KANT, A.M.: This appeal by the Revenue is directed against the order of learned Commissioner of Income Tax(Appeals)-XXVIII, New Delhi, dated 10.07.2012 in relation to assessment year 2008- 09. 2. We have heard both the parties and perused the relevant material on record. It is noticed that the CBDT has issued Circular No. 21 of 2015 dated 10.12.2015 with retrospective effect, revising th .....

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..... eal. Accordingly, we dismiss the instant appeal without going into merits of the case. However, the Department is at liberty to file the Miscellaneous Application, if the tax effect is found to be more than the prescribed limited of Rs. 10 lacs or otherwise. 4. In the result, the appeal of the Revenue stands dismissed. The decision is pronounced in the open court on 30th Sept., 2016.
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