https://www.taxtmi.com/caselaws?id=395151 CBDT monetary-limit circulars governing departmental appeals before the ITAT are binding on the Revenue, so an appeal below the prescribed tax effect is not maintainable. The exception for additions based on information from external law-enforcement agencies applies only where the material comes from agencies such as CBI, ED, DRI, SFIO or DGGI; information from the Income Tax Investigation Wing does not qualify as external source material for this purpose. On that basis, the exception was not available and the departmental appeal was treated as not maintainable. en-us Thu, 12 Mar 2020 00:00:00 +0530 Fri, 08 May 2020 11:05:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395151 CBDT monetary-limit circulars governing departmental appeals before the ITAT are binding on the Revenue, so an appeal below the prescribed tax effect is not maintainable. The exception for additions based on information from external law-enforcement agencies applies only where the material comes from agencies such as CBI, ED, DRI, SFIO or DGGI; information from the Income Tax Investigation Wing does not qualify as external source material for this purpose. On that basis, the exception was not available and the departmental appeal was treated as not maintainable. Case-Laws Income Tax Thu, 12 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395151