2019 (5) TMI 1676

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....ody - Ld. AR Revenue by: Shri D.G. Pansari - Ld. DR ORDER Manoj Kumar Aggarwal, 1. By way of this application, the revenue seeks recall of the order of the Tribunal ITA No. 3941/Mum/2017 dated 03/08/2018 with respect to captioned assessee passed in bunch of appeals. By way of common order, the Tribunal had dismissed the revenue's appeal since the quantum of tax effect of all the appeal....

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....upon pointing out any exceptions. The Ld. AR could not controvert the same. 3. Upon perusal, we find force in the argument of Ld. DR since the scope of exception as given in circular No. 03/2018 dated 11/07/2018 has been widened vide clarification F. No 279/Misc. 142/2007-ITJ (Pt) dated 20/08/2018 amending para 10 of the said circular. The same reads as under: - Subject: Amendment to p....

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....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) Where the Constitutional validity of the provisions of an Act or Rule is under challenge, or (b) Where Board's order, Notification, Instruction or Circular has been held to be illegal or ultra vires, or (c) Where Revenue Audit objection ....