https://www.taxtmi.com/caselaws?id=762564 ITAT dismissed Revenue's miscellaneous application seeking to recall tribunal order and hear case on merit despite low tax effect. Addition made by AO based on state police information fell below prescribed monetary limit in Circular No.3/2018. Revenue argued modified circular allowed hearing on merit for certain circumstances involving enforcement agencies. ITAT held modified circular's list of agencies (CBI/ED/DRI/SFIO/DGGI) was exhaustive and did not include state police department. Since addition was not based on information from specified enforcement agencies, circular exemption was inapplicable. Revenue's claim to recall order was misconceived. en-us Tue, 08 Oct 2024 00:00:00 +0530 Tue, 03 Dec 2024 08:45:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762564 ITAT dismissed Revenue's miscellaneous application seeking to recall tribunal order and hear case on merit despite low tax effect. Addition made by AO based on state police information fell below prescribed monetary limit in Circular No.3/2018. Revenue argued modified circular allowed hearing on merit for certain circumstances involving enforcement agencies. ITAT held modified circular's list of agencies (CBI/ED/DRI/SFIO/DGGI) was exhaustive and did not include state police department. Since addition was not based on information from specified enforcement agencies, circular exemption was inapplicable. Revenue's claim to recall order was misconceived. Case-Laws Income Tax Tue, 08 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762564