TMI Blog2023 (4) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... that the assessment in the aforesaid case was reopened on the basis of information received from the Sales Tax Department, Government of Maharashtra. Therefore, the appeal by Revenue falls under exception mentioned in para 10(e) of the CBDT communication dated 20/08/2018 - HELD THAT:- The Tribunal vide order dated 16/09/2020 had dismissed the appeal of Revenue on account of low tax effect. A peru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aneous Application under section 254(2) of the Income Tax Act, 1961[ in short the Act ], has been filed by the Department for recalling the order of Tribunal in ITA No.3238/Mum/2019 for assessment years 2010-11 dated 16/09/2020 2. Shri T. Shankar representing the Department submitted that the Tribunal has dismissed aforesaid appeal of the Revenue on account of low tax effect in the light of CB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the source of information was Sales Tax Department. This clearly indicate that the reopening was based on information sourced from external agency. In the aforesaid facts the Tribunal order dated 16/09/2020 is recalled and the appeal is restored to its original number. 4. Registry is directed to fix the appeal for hearing in due course after notice to both sides. 5. In the result, Miscellane ..... X X X X Extracts X X X X X X X X Extracts X X X X
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