2022 (12) TMI 1018

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....R THE PETITIONER ORDER PER : HONOURABLE MR. JUSTICE N.V.ANJARIA The present Misc. Civil Application seeks review of order dated 17.07.2018, whereby the Tax Appeal No. 879 of 2018 came to be dismissed. 2. The order dated 17.7.2018 reads as under, "As the tax effect involved in the present Tax Appeal is less than Rs. 50 lacs, considering the recent circular issued by the CBDT dated 11.7.2018, ....

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....ame to be disposed of on the ground of low tax effect in light of the circular of the Central Board of Direct Taxes. 3.1 For reviewing the said order, the following is stated as a ground, "....subsequently on examination of the issue being found that the tax effect of the aforementioned appeal would be Rs. 1,12,15,583/- on acceptance of all issues. Therefore, the present application is filed." ....