2018 (11) TMI 1701

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.... Revenue by: Sh. G.S.Phani Kishore, CIT DR Order Sanjay Garg, The present appeal has been preferred by the Revenue against the order dated 31.03.2017 of the Commissioner of Income Tax (Appeals)-3, Guragaon [hereinafter referred to as CIT(A)]. 2. At the outset, the Ld. Counsel of the assessee submitted that the tax effect involved in the present case is less than Rs. 20 lacs. The Ld.....