2018 (8) TMI 1877

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Premier Car Sales Ltd., M/s. Shital Pharmaceuticals Pvt. Ltd, Kapoor Educational Society, Shri Vijay Kumar Singh, Shri Dinesh Chandra Agrawal, M/s Laxmi Solves Pvt. Ltd., Shri Magma Buildtech Pvt. Ltd., Smt. Kalpana Gupta, Smt. Kamlesh Verma, Bhagyodya Charitable Trust, Shraddhas Godan Hospital, District Eye Relief Society, Sh. Hakim Mandal, Sh. Heera Lal Mehra,  M/s. Pan Parag India Ltd, Smt....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d cross objections, which are in support of the orders of the ld. CIT(A). 2. On a careful perusal of the grounds raised in these appeals, we find that the tax effect involved in these appeals is less than Rs. 20,00,000/-, therefore, in view of the Circular No. 3/2018 issued by the CBDT and the provisions contained in Section 268A of the Income Tax Act, 1961 (hereinafter to be referred as the Act....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....8 dated 11.07.2018, vide which it has revised the monetary limit to Rs. 20,00,000/- for not filing the appeal before the Tribunal. 6. From Clause 12 & 13 of the said circular, it is clear that these instructions are applicable to the pending appeals also and as per clause 13, there is clear cut instruction to the Department to withdraw or not to  press the appeals filed before the ITAT wher....