Amendment to para 10 of Circular No. 3 of 2018, dated 11-7-2018.

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....cular No. 3 of 2018, dated 11-7-2018--reg. Madam/Sir, Kindly refer to the above. 2. The monetary limits for filing of appeals by the Department before Income-tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court have been revised by Board's Circular No. 3 of 2018, dated 11th July, 2018. 3. Para 10 of the said circular provides that adverse judgments relating to the iss....

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....partment, or (d) Where addition relates 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 ....