2016 (7) TMI 1453

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....hu, A.M. : It is apparent from record that the present appeal has been preferred by the Revenue against the action of the ld. CIT(A)-III, New Delhi - order dated 09.04.2012 whereby he has deleted the additions as enumerated in the grounds of appeal before us, the tax effect on which comes below Rs. 10 lacs. Undisputedly, the present appeal has been preferred by the Revenue in violation of CBDT C....