2019 (6) TMI 393

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....ORDER PER VIKAS AWASTHY, JM This Miscellaneous Application has been filed by the Revenue u/s.254(2) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act) with a prayer to recall the order of Tribunal dated 19.07.2018 in ITA No.588/PUN/2016 for the assessment year 2009-10. 2. Shri Rajesh Gawali representing the Department submitted that the Tribunal vide order dated 19.07.2018 has di....

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....epartment, Govt. of Maharashtra, the appeal of Revenue falls within the exception. Thus, outside the parameters of monetary limit fixed for filing appeals by Department. 3. On the other hand, Shri C.H. Naniwadekar appearing on behalf of assessee submitted that the CBDT Circular specifies the monetary limits for filing appeal by Revenue and in the present appeal tax effect is less than the limit ....

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....he order of Tribunal and the same reads as under: "10. Adverse judgments relating to the following issues should be contested on merits notwithstanding that the tax effect entailed is less than the monetary limits specified in para 3 above or there is no tax effect : (a) xxxxxx (b) xxxxxx (c) xxxxxx (d) xxxxxx (e) Where addition is based on information received from external sources in....