https://www.taxtmi.com/caselaws?id=456619 Gujarat HC allowed department's petitions challenging Tribunal's dismissal of appeals under CBDT Circular 17/2019 for low tax effect. The department argued appeals were wrongly dismissed as they fell under exceptions in CBDT Circular 03/2018 due to accepted revenue audit objections. HC noted Tribunal had previously granted liberty to department to seek recall of erroneously dismissed appeals and respondents hadn't objected. Court found the mass disposal process was rushed, completed within two working days of circular issuance, insufficient time for proper verification. HC quashed Tribunal's orders rejecting miscellaneous applications and restored department's appeals for hearing on merits. en-us Fri, 08 Jul 2022 00:00:00 +0530 Mon, 05 Aug 2024 19:55:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456619 Gujarat HC allowed department's petitions challenging Tribunal's dismissal of appeals under CBDT Circular 17/2019 for low tax effect. The department argued appeals were wrongly dismissed as they fell under exceptions in CBDT Circular 03/2018 due to accepted revenue audit objections. HC noted Tribunal had previously granted liberty to department to seek recall of erroneously dismissed appeals and respondents hadn't objected. Court found the mass disposal process was rushed, completed within two working days of circular issuance, insufficient time for proper verification. HC quashed Tribunal's orders rejecting miscellaneous applications and restored department's appeals for hearing on merits. Case-Laws Income Tax Fri, 08 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456619