2022 (4) TMI 1463

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....nue by : Shri B .K. Bagchi, SR. AR   ORDER   PER M BALAGANESH, AM:   01. By this Miscellaneous Application Revenue seeks to recall the order passed by this Tribunal in ITA no.2316/Mum/2019 for A.Y. 2009-10 dated 7th September, 2020.   02. The main appeal was dismissed by the Tribunal on the ground of low tax effect by placing reliance on CBDT Circular dated 8th August, 2019....

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....mbit of exception provided in Para 10(e) of the CBDT circular.   03. Per contra, the learned Authorised Representative vehemently objected that ultimately there is no evidence brought on record that information was forwarded by the Sales Tax Department and its DGIT (Investigation), who had merely verified the website of Sales Tax Department, Govt. of Maharashtra and gathered the information ....