TaxTMI 
TaxTMI 
2019 (10) TMI 345
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....BER : The Appellant, Deputy Commissioner of Income Tax, Circle-1, New Delhi (hereinafter referred to as 'the revenue') by filing the present appeal sought to set aside the impugned order dated 02/03/2016 passed by the Commissioner of Income-tax (Appeals)-22, New Delhi qua the assessment year 2012-13. 2. Perusal of the aforesaid appeal filed by the Revenue apparently show that the same is having....
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.... the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court - Amendment to Circular 3 of 2018 -Measures for reducing litigation. Reference is invited to the Circular No.3 of 2018 dated 11.07.2018 (the Circular) of Central Board of Direct Taxes (the Board) and its amendment dated 20th August. 2018 vide which monetary limits for filing of income tax app....
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....to provide parity in filing of appeals in scenarios where separate order is passed by higher appellate authorities for each assessment year vis-a-vis where composite order for more than one assessment years is passed. para 5 of the circular is substituted by the following para: "5. The Assessing Officer shall calculate the tax effect separately for every assessment year in respect of the disput....
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....order/ judgment involves more than one assessee. each assessee shall be dealt with separately." 4. In view of the CBDT Circular No.17/2019 dated 8th August, 2019 having retrospective effect as coordinate Bench of the Tribunal in case of Dinesh Madhavlal Patel [TS-469-ITAT- 2019(Ahd)] 2019-TIOL-1556-ITAT-AHM dated 14th August, 2019 has already decided the issue as to the applicability of the capt....