2016 (7) TMI 1554

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..... Niraj Sheth a/w Atul Jasani ORDER P.C.: 1. This Appeal relates to Assessment Year 199798. 2. Mr. Suresh Kumar, learned Counsel appearing for the Revenue invited our attention to Circular No.21 of 2015 issued by the Central Board for Direct Tax dated 10th December, 2015. In particular, our attention invited to paragraphs 3 and 10 therein which read as under: "3:- Henceforth, ....