https://www.taxtmi.com/caselaws?id=469725 ITAT Surat held that the CBDT low-tax-effect exception in para 10(e) of Circular No. 3/2018, as clarified on 20.08.2018, did not apply where reassessment was triggered by information from a State VAT Department. The Tribunal found that the exception is confined to the specified Central law enforcement agencies and does not extend to Sales Tax or VAT authorities. Applying coordinate bench decisions on the same issue, it concluded that the monetary limit for departmental appeals continued to govern. The Revenue's miscellaneous application seeking recall of the earlier dismissal was rejected, and the prior order remained undisturbed. en-us Wed, 10 Feb 2021 00:00:00 +0530 Wed, 01 Jul 2026 17:19:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469725 ITAT Surat held that the CBDT low-tax-effect exception in para 10(e) of Circular No. 3/2018, as clarified on 20.08.2018, did not apply where reassessment was triggered by information from a State VAT Department. The Tribunal found that the exception is confined to the specified Central law enforcement agencies and does not extend to Sales Tax or VAT authorities. Applying coordinate bench decisions on the same issue, it concluded that the monetary limit for departmental appeals continued to govern. The Revenue's miscellaneous application seeking recall of the earlier dismissal was rejected, and the prior order remained undisturbed. Case-Laws Income Tax Wed, 10 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469725