2022 (5) TMI 1598

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.... Revenue : Dr. Ranjit Kaur, Sr. DR. ORDER PER N.K. SAINI, VICE PRESIDENT This Miscellaneous Application by the Department is arising out of the common order dt. 23/08/2019 in Cross Appeals in ITA No. 172/Asr/2018 and ITA No. 398/Chd/2018 pertaining to M/s Taj Travels Pvt. Ltd. 2. The Department has pointed out that the appeal of the Department was dismissed by considering the low tax e....

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....id contention of the Ld. Sr. Dr. 5. After considering the submissions of both the parties and the material available on the record it is noticed that inadvertently and due to oversight the tax effect in the aforesaid referred to departmental appeal was wrongly considered as less than Rs. 50,00,000/- and the appeal of the Department was dismissed by keeping in view the CBDT Circular No. 17/2019 ....