2020 (8) TMI 880

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....V, AM Revenue by : Smt. Runi Pal (Addl.CIT) Assessee by : Shri S.L. Poddar (Advocate) ORDER PER VIJAY PAL RAO, JM : By way of this Miscellaneous Application the revenue is seeking recalling of Tribunal's order dated 04.10.2019 whereby the appeal of the revenue was dismissed on the ground of low tax effect in view of the monetary limits provided in CBDT Circular No. 3 of 2018 dated 1....

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....irst time when the Miscellaneous Application has been filed by the revenue. Thus the ld. A/R has submitted that the assessee has right to raise the objection against validity of reopening of the assessment. 3. Having considered the rival submissions, at the outset, we note that the appeal of the revenue was dismissed being not maintainable due to low tax effect as per the monetary limits provid....

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....lates to undisclosed foreign income/undisclosed foreign assets (including financial assets)/undisclosed foreign bank account. (e) Where addition is based on information received from external sources in the nature of law enforcement agencies such as CBI/ED/DRI/SFIO/Directorate General of GST Intelligence (DGGI) (f) Cases where prosecution has been filed by the Department and is p....