2016 (4) TMI 1397

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....R DIVA SINGH, JM The present appeal has been filed by the Revenue assailing the correctness of the order dated 30.09.2014 of CIT(A)-IV, New Delhi pertaining to 2010-11 assessment year on the following ground: - 1. "On the facts and in the circumstances of the case, the Learned CIT(A) has erred:- (i) In deleting the addition of Rs. 29,00,000/- u/s 68 being investment made by M/....

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..... 3. We have heard the submissions of the Ld. Sr. DR on this issue and perused the material on record. We find that the CBDT vide the aforesaid Circular dated 10.12.2015 (a) has revised the monetary limit to Rs. 10 lakh for filing the appeal by the department before Income Tax Appellate Tribunal; (b) Para 3 of the aforesaid Circular has been made applicable vide para 10 retros....