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Income Tax Appellate Tribunal, “D”, BENCH MUMBAI
Before: SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM
आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by the Revenue against the order of CIT(A) 5, Mumbai dated 10/08/2016 for A.Y.2013-14 in the matter of order passed u/s. 143(3) of the Income Tax Act, 1961. 2. We have heard ld. Departmental Representative and perused the materials available on the record in respect of the above appeal. It is observed that the demand/tax effect in the Revenue appeal is not exceeding Rs. 20 lacs. Under the power vested by sec. 268A(1) of the I T.