2018 (11) TMI 1701

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....e, 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. DR has also fairly admitted that CBDT C....