https://www.taxtmi.com/highlights?id=48641 Maintainability of appeal - low tax effect - the case was reopened on the basis of revenue audit objection and in such circumstances, the same would be covered under the exception mentioned in the Circular No.3/2018 of the CBDT - Tribunal ought to have decided the issue on merits rather than dismissing the appeal on the ground of low tax effect - Tribunal order set aside en-us Wed, 14 Aug 2019 07:05:12 +0530 Wed, 14 Aug 2019 07:05:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48641 Maintainability of appeal - low tax effect - the case was reopened on the basis of revenue audit objection and in such circumstances, the same would be covered under the exception mentioned in the Circular No.3/2018 of the CBDT - Tribunal ought to have decided the issue on merits rather than dismissing the appeal on the ground of low tax effect - Tribunal order set aside Highlights Income Tax Wed, 14 Aug 2019 07:05:12 +0530 https://www.taxtmi.com/highlights?id=48641