https://www.taxtmi.com/caselaws?id=385213 The Tribunal dismissed three appeals filed by the Revenue due to the low tax effect, in accordance with CBDT Circular No. 3/2018 and its modification. It was held that the Directorate of Income-tax (Investigation) does not qualify as an "external source" under the Circular's exceptions. The Revenue was given the opportunity to provide compelling reasons or evidence for a recall if the appeals meet the exceptions outlined in the Circular. en-us Mon, 08 Jul 2019 00:00:00 +0530 Fri, 30 Aug 2019 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385213 The Tribunal dismissed three appeals filed by the Revenue due to the low tax effect, in accordance with CBDT Circular No. 3/2018 and its modification. It was held that the Directorate of Income-tax (Investigation) does not qualify as an "external source" under the Circular's exceptions. The Revenue was given the opportunity to provide compelling reasons or evidence for a recall if the appeals meet the exceptions outlined in the Circular. Case-Laws Income Tax Mon, 08 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385213