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Issues: Whether the miscellaneous application seeking restoration of the SLP, earlier dismissed on the ground of low tax effect, required consideration in view of the CBDT Circular dated 28.08.2018 and its exception relating to additions based on information from external enforcement agencies.
Outcome: The matter was adjourned with a direction that a copy of the counter affidavit be furnished to the petitioner's counsel; no final adjudication on restoration was made.