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2020 (3) TMI 1277
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....and M.A. No. 50/Asr/2019 (Arising out of ITA No. 432/Asr/2019) - -<br>Income Tax<br>N. K. Choudhry, Member (J) And Anadee Nath Misshra, Member (A) For the Appellant : Parwinder Kaur, Ld. CIT-D.R. and Charan Dass, Ld. Sr. D.R. For the Respondents : Ashwani Kalia and Kapil Aggarwal, Ld. C.A. ORDER N. K. Choudhry, Member (J) 1. This order shall dispose of the Miscellaneous Applications....
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.... Department to seek recall of the order, in case it realized that the captioned appeal falls within the exceptions as prescribed in the Circular No. 03/2018 and/or having involved the tax effect more than Rs. 50 Lakh. 3. Our attention has been drawn by the Ld. DR to the subsequent clarification/Circular No. 23/2019 as well as memorandum No. F. No. 279/Misc./M-93/2018-ITJ(Pt.) dated 16.09.2019, ....
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....n the ground that the captioned appeals fall under the aforesaid exception as the addition was based on penny stock. On specific query, Ld. AR Sh. Ashwani Kalia along with Mr. Kapil Aggarwal Ld. Chartered Accountants does not controvert the findings of the CBDT and/or claim of the revenue and expressed no objection to recall of the order 23-08-2019 under challenge as requested in the instant misce....