2021 (2) TMI 1377

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....pondent by Shri Divesh Chawla, AR ORDER PER O.P. KANT, AM: The present appeal by the Revenue is directed against the order dated 29.08.2016 passed by Commissioner of Income-tax (Appeals)-43, New Delhi, for assessment year 2012-13. 2. At the outset, the learned Sr. DR brought to our attention that CBDT, vide Circular No. 17/2019 dated 08th August, 2019, has decided that the Revenue woul....

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....circular but only amends the monetary limits as well as gives clarification with regard to paragraph 5 of the earlier circular. This, inter alia, means that all the other conditions mentioned in the earlier Circular No. 3 of 2018 dated 11.7.2018 will apply mutatis mutandis including that, it will apply to all the pending appeals. 4. Further, CBDT vide Circular dated 20th August, 2019 (F. No. 27....