2022 (12) TMI 1501

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..... ondent : MAHESWARA RAO KUNCHEAM JUDGMENT (PER THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN) Heard Mr. J.V. Prasad, learned Standing Counsel for Income Tax Department appearing for the appellant and Mr. R.V. Easwar, learned Senior Counsel for the respondent. 2. This appeal under Section 260A of the Income Tax Act, 1961 (briefly, 'the Act' hereinafter), has been preferred by the revenue as the app .....

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..... ourt is Rs. 1.00 crore. 5. Therefore, the appeal filed by the revenue is dismissed in terms of the aforesaid Circular No. 17 of 2019, dated 08.08.2019. However, if the appeal comes within the exception under paragraph 10 of Circular No. 3 of 2018, it would be open to the Income Tax Department to seek revival of the appeal. Miscellaneous applications pending, if any, shall stand closed. However, .....

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