AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2018 (11) TMI 1581
X X X X Extracts X X X X
X X X X Extracts X X X X
....a, This appeal is filed by the department against order dated 30.12.2014 passed by the Ld. Commissioner of Income Tax (Appeals), Dehradun for assessment year 2010-11. 2. At the outset, It is brought to our notice that the quantum involved in this case being less than Rs. 20 lacs, squarely falls within the ambit of Circular No. 3/2018 dated 11.07.2018 issued by the Central Board of Dir....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ismissed in terms of low tax effect vide Circular No. 3/2018 dated 11.07.2018. 3.1 However, we also note that vide CBDT's Instructions dated 20.08.2018 bearing F. No. 279/Misc.142/2007-ITJ (Pt), there has been an amendment to Para 10 of the Circular No. 3 of 2018 dated 11.07.2018 wherein the said Para 10 has been amended as under:- "10. Adverse judgments relating to the following issue....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... General of GST Intelligence (DGGI). (f) Cases where prosecution has been filed by the Department and is pending in the Court. " 3.2 After going through the records before us, we are of the opinion that the appeal is not covered by any of the aforesaid exceptions as enumerated in the aforesaid amendment to the Instructions and, therefore, delaying the disposal of the appeals by waiting....