https://www.taxtmi.com/caselaws?id=384105 An earlier dismissal of the Revenue's appeal for low tax effect was treated as capable of rectification where para 10(c) of CBDT Circular No. 3/2018 had not been considered. The circular permits Revenue appeals to continue in cases arising from acceptance of Revenue audit objections even if the tax effect is below the monetary limit. That omission was regarded as an error apparent from the record under section 254(2), and the prior order was recalled for fresh consideration of the appeal on merits. The cited Calcutta High Court decision was distinguished because the relevant document had not been placed before the Tribunal. en-us Fri, 02 Aug 2019 00:00:00 +0530 Tue, 06 Aug 2019 08:13:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384105 An earlier dismissal of the Revenue's appeal for low tax effect was treated as capable of rectification where para 10(c) of CBDT Circular No. 3/2018 had not been considered. The circular permits Revenue appeals to continue in cases arising from acceptance of Revenue audit objections even if the tax effect is below the monetary limit. That omission was regarded as an error apparent from the record under section 254(2), and the prior order was recalled for fresh consideration of the appeal on merits. The cited Calcutta High Court decision was distinguished because the relevant document had not been placed before the Tribunal. Case-Laws Income Tax Fri, 02 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384105