https://www.taxtmi.com/caselaws?id=381316 The Tribunal dismissed the Revenue's Miscellaneous Application seeking to recall the Tribunal's order dated 19.07.2018 in ITA No.588/PUN/2016 for the assessment year 2009-10. The Tribunal held that the exception in Para 10(e) of the CBDT Circular did not apply as the re-assessment was based on information from the State Sales Tax Department, not central enforcement agencies. Therefore, the monetary limit set by the CBDT for filing appeals by the Department applied in this case. The Tribunal's decision was based on the interpretation of the CBDT Circular and the source of information for the re-assessment proceedings. en-us Mon, 03 Jun 2019 00:00:00 +0530 Sat, 08 Jun 2019 07:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381316 The Tribunal dismissed the Revenue's Miscellaneous Application seeking to recall the Tribunal's order dated 19.07.2018 in ITA No.588/PUN/2016 for the assessment year 2009-10. The Tribunal held that the exception in Para 10(e) of the CBDT Circular did not apply as the re-assessment was based on information from the State Sales Tax Department, not central enforcement agencies. Therefore, the monetary limit set by the CBDT for filing appeals by the Department applied in this case. The Tribunal's decision was based on the interpretation of the CBDT Circular and the source of information for the re-assessment proceedings. Case-Laws Income Tax Mon, 03 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381316