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    <title>2019 (9) TMI 1649 - CHHATTISGARH HIGH COURT</title>
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    <description>The court upheld the dismissal of TAXC No. 11 of 2019 based on the CBDT circular dated 11.07.2018, which sets monetary limits for filing Department Appeals. The judges determined that the exception in clause 10(e) of the circular applies only when additions are based on information from specific law enforcement agencies, which was not the case here. Therefore, the dismissal was deemed appropriate under the circular&#039;s provisions, leading to the rejection of the case.</description>
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      <description>The court upheld the dismissal of TAXC No. 11 of 2019 based on the CBDT circular dated 11.07.2018, which sets monetary limits for filing Department Appeals. The judges determined that the exception in clause 10(e) of the circular applies only when additions are based on information from specific law enforcement agencies, which was not the case here. Therefore, the dismissal was deemed appropriate under the circular&#039;s provisions, leading to the rejection of the case.</description>
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