2017 (8) TMI 928

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.... ORDER P. C. 1 Mr.Mohanty, the learned counsel for the appellant submits that the Tribunal committed an error in observing that the tax effect is less than Rs. 3 Lakh. Infact, the tax effect involved in the appeal was Rs. 18,09,962/. The learned counsel submits that even otherwise as per Circular dated 10th December 2015 where audit objection has been accepted by the department, then the ....

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.... parties are relegated before the Tribunal. It will be open for the assessee to raise all the grounds with regard to non-maintainability of the appeal on account of tax liability being less than Rs. 20 Lakh as per the Circular No.21 of 2015 dated 10th December 2015, so also it will be open for the Revenue to put forth its stand about maintainability of the appeal. The Tribunal shall consider the s....