2023 (7) TMI 1608

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Full Text of the Document

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....e is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short 'the CIT(A)] dated 14/03/2023, for the Assessment Year 2011-12. 2. Shri Rohan Shah, appearing on behalf of the assessee submitted at the outset that appeal filed by the Revenue suffers from low tax effect in the light of CBDT Circular No. Circular No. 17/2019 dated 08/08/201....