2023 (1) TMI 1403

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....h Soparkar, AR For the Revenue : Shri Atul Pandey, Sr.DR ORDER PERANNAPURNA GUPTA, ACCOUNTANT MEMBER By this Misc. Application, the Revenue has sought recall of the order passed in the case of the assessee in ITA No.132/Ahd/ 2019 wherein the appeal of the Revenue was dismissed on account of low tax effect on account of CBDT Circular No.17/2019, pointing out that the appeal of the Reven....

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....r of the assessee, against which the present appeal of the Revenue was preferred. The ld.counsel for the assessee, therefore stated that Revenue audit objection related to the assessment framed under section 147 of the Act and not to the order passed under section 154 of the Act, in which proceedings the present appeal lay, and therefore, Revenue's case did not fall in the exclusion as provided in....