2022 (12) TMI 1220

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....e assessee assuming hypothetically that the said Act is applicable in the case of the assessee without there being any supporting evidence or claim made by the assessee during the appellate proceeding or in the assessment proceedings before the AO. (ii) On the facts and in the circumstances of the case, the Ld. CIT(A) erred in law by granting relief of Rs. 1,57,26,7 14/- on account of long term capital gain arising out of compensation against the land acquisition. The addition was based on the basis of information received from District Land Acquisition Officer which is a law enforcing agency /department and as such the case is covered under exceptions clause specified in Board's letter bearing F. No.279/Misc. 142/2007-ITJ (Pt)....

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.... (Pt) dated 20.08.2018 issued to the CBDT Circular No. 3 of 2018 dated 11.07.2018 prescribed for monetary limit for filing of appeal by the department before ITAT, High Courts and SLP's / appeals before Supreme Court for reducing litigation. He further submitted that the present appeal is covered by the exception noted in para 10e of the said circular which states that "where addition is based on information received from expressing source in the nature of law enforcement agencies such as CBI/ED/DRI/SFIO/Directorate General of GST Intelligence (DGGI)". As in the instant case addition was based on the information received from District Land Acquisition Officer who is a law enforcement agency/department. Therefore, present appeal is not cover....

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....BDT vide its Circular No. 3 of 2018 dated 11.07.2018 and para no. 10 of the said circular has carved certain exception on the issues which should be contested on merits notwithstanding that the tax effect entailed is less than the specified monetary or where there is no tax effect. The issue enumerated as exception in para 10 are as under: "10. Adverse judgments relating to the following issues should be contested on merits notwithstanding that the tax effect entailed is less than the monetary limits specified in para 3 above or there is no tax effect: (a) Where the constitutional validity of the provisions of an Act or Rule is under challenge, or (b) Where Board's order, notification, instruction or circular has ....