2023 (7) TMI 1428

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....ndent : Shri Ashish Goyal & N.D. Patwa, ARs ORDER Per Vijay Pal Rao, JM: By way of this Misc. Application the revenue is seeking recalling of the order dated 21.08.2019 whereby the appeal of the revenue along with other appeals were dismissed by the Tribunal due to low tax effect as provided in CBDT Circular no.3/2018 dated 8th August 2019. 2. Ld. AR of the assessee has submitted that ....

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.... objection which was accepted by the department. 4. Having considered the rival submission as well as relevant material on record we find that the departmental appeal in ITANo.172/Ind/2019 was arising from reassessment order passed u/s 147 of the Act in pursuant to the audit objection which was duly accepted by the department as per letter dated 13.01.2015 and hence this case falls in the excep....