2019 (5) TMI 1594

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....rtikiyen (DR) ORDER PER AMARJIT SINGH, JM This order shall dispose of the Miscellaneous Application Bearing No. 76/M/2019 moved by applicant Arising out of ITA. No. 2312/M/17 for the A.Y.2009-10 dated 28.08.2018. 2. The brief facts of the case are that the revenue filed an appeal against the order of the CIT(A) which was decided by Hon'ble ITAT in ITA. No.2312/M/2017 by virtue of order dated 2....

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....h is hereby reproduced as under.:- 4. We had carefully gone through the orders of the authorities below and found that issue is covered by the order of the Tribunal in assessee's own case for the A.Y.2010-11 vide order dated 07/11/2017. Moreover, the tax effect in this appeal is not exceeding Rs. 20 lakhs. "5. Under the power vested by sec. 268A(1) of the I T. Act, CBDT has recently issued Cir....

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....ous. 4. On appraisal of the above mentioned finding, we noticed that the one of the ground to dismissed the appeal is tax effect whereas the other ground is that the case of the assessee was duly covered by Hon'ble ITAT by assessee's own case for the A.Y. 2010-11 by virtue of order dated 07.11.2017. Since the matter of controversy has been adjudicated not only the based on Circular No.03/2018 dat....