2019 (8) TMI 654

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....D BY DS (65) ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. The respondent - assessee although served with the notice issued by this Court, yet has chosen not to appear before this Court either in person or through an advocate and oppose this tax appeal at the instance of the Revenue. 2. This tax appeal under Section 260A of the Income Tax Act, 1961 [for short 'the Ac....

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....short "the Act". 2. The Revenue's sole substantive ground challenges the lower appellate order deleting the addition made on account of disallowance of cash payment of Rs. 4,35,000/toward legal fees invoking provisions of section 40A(3) of the Act. There is no dispute that the net tax effect in the instant appeal is less than Rs. 10 lacs. We find that the Central Board of Direct Taxes....

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....ointed out that the case was reopened on the basis of revenue audit objection and in such circumstances, the same would be covered under the exception mentioned in the Circular No.3/2018 of the C.B.D.T. 7. The Circular No.3/2018 issued by the Government of India, Ministry of Finance dated 11th July, 2018 is with respect to the revision of monetary limits for filing of the appeals by the departm....