2019 (8) TMI 1748

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.... the order of Ld. Commissioner of IncomeTax (Appeals)-20, Mumbai, [in short referred to as 'CIT(A)'], Appeal No. CIT(A)-20/ACIT -12(2)(2)/IT-91/2015-16 dated 07/11/2016 as corrected vide corrigendum dated 11/01/2017 on following grounds of appeal: 1. On the facts and in the circumstances of the case and in law, the ld. CIT(A) erred in deleting the addition of Rs. 1,00,00,000/- on account of disal....

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....bai and therefore, the case would fall under exception 10(e) of Circular No. 03 of 2018 dated 11/07/2018 as amended on 20/08/2018. 3. Upon perusal, it is undisputed position that the tax effect of the quantum additions being contested by the revenue is less than prescribed monetary limit of Rs. 50 Lacs and the same is covered by recently issued low tax effect Circular No.17/2019 dated 08/08/2019 ....