2020 (6) TMI 509

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.... Adv. For the Respondent : Sri A. Shankar, Senior Counsel For Sri M Lava, Adv JUDGMENT Mr.K.V.Aravind, learned counsel for the revenue. Mr.A.Shankar, learned Senior counsel for Mr.M.Lava, learned counsel for the assessee. 2. This appeal has been preferred by the revenue which was admitted by a Bench of this Court by an order dated 01.02.2012 on the following substantial questions of la....

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....ee, while inviting the attention of this Court to the proposal under Section 263 of the Income Tax Act, 1961, submitted that the tax impact is less than Rs. 1 Crore. Therefore, the appeal is not maintainable in view of the circular dated 08.08.2019 issued by the Government of India, Ministry of Finance. 4. In view of the aforesaid submission, learned counsel for the revenue submitted that the a....