2018 (8) TMI 1812

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.....T.A. No.1707/M/2018, I.T.A. No.1788/M/2018 - -<br>Income Tax<br>SHRI B. R. BASKARAN, AM AND SHRI AMARJIT SINGH, JM For the Appellant : Shri Manoj Kumar (DR) For the Respondent : None ORDER PER BENCH: The revenue has filed these appeals challenging the orders passed by Ld CIT(A) in the respective hands of the assessees and they relate to the assessment years mentioned in the caption....

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....ar No.3/2018, the revenue is precluded from pursuing its appeal if the tax effect is Rs. 20.00 lakhs or less. Apparently the issue in dispute does not fall in any of the exceptions provided in paragraph 10 of the Circular No.3/2018, referred above. The Ld D.R, however, sought time to get a certificate from the PCIT/CIT concerned that the grounds urged in this appeal does not fall under any of the ....