2019 (9) TMI 211

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....: Shri Somil Agarwal, Advocate ORDER PER BHAVNESH SAINI, J.M. This appeal by Revenue has been directed against the Order of the Ld. CIT(A)-III, Delhi, Dated 14.09.2011 for the A.Y. 2004-2005, challenging the deletion of addition of Rs. 65,44,000/- and Rs. 18,28,800/-. 2. Admittedly, the tax effect in the Departmental Appeal is less than Rs. 50 lakhs. Vide Circular No.3/2018 Dated 11th ....

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....e appeal before the Appellate Tribunal have been enhanced to Rs. 50 lakhs. Since Circular No.17/2019 Dated 08.08.2019 have been issued to amend its earlier Circular No.3/2018 (supra), therefore, all the conditions of earlier Circular No.3/2018 shall apply accordingly. 3. The Ld. D.R. in view of the above Board's Circulars did not press the Departmental Appeal. The case of the Department would n....