CBDT low tax effect exception cannot be enlarged beyond express circular categories; revenue recall application dismissed.

The Tribunal held that the CBDT low tax effect instructions continued to bar the Revenue's appeal because the exception in Circular No. 03/2018 could not be extended beyond the categories expressly covered. It examined the relied-upon exception clause and found that sales tax department cases were not included in the listed agencies or categories. The Revenue's miscellaneous application seeking recall of the earlier dismissal was therefore rejected, and the prior disposal of the appeal on low tax effect grounds remained undisturbed.

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Issues: Whether the Revenue's miscellaneous application seeking recall of the Tribunal's earlier dismissal of its appeal on the ground of low tax effect was liable to be allowed on the basis that sales tax related cases fell within the exception in Circular No. 03/2018 dated 11.07.2018.

Analysis: The Tribunal examined the CBDT circular and the exception clause relied upon by the Revenue. It found that the list of agencies or categories mentioned in the relevant paragraph of the circular did not include the sales tax department as an exception. The earlier view that the Revenue's appeal was covered by the low tax effect instructions therefore remained undisturbed.

Conclusion: The request for rectification failed, and the miscellaneous application was dismissed.

Final Conclusion: The Tribunal declined to interfere with its earlier disposal of the Revenue's appeal and treated the low tax effect bar as continuing to apply.

Ratio Decidendi: An exception to the CBDT monetary limit instructions cannot be extended beyond the categories expressly covered by the circular.

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