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3 orders · Page 1 of 1
The Tribunal held that the appeals were not maintainable in light of CBDT Circular No. 3/2018, which sets monetary limits for filing appeals. The Revenue is bound by its own circulars.
The Tribunal upheld the deletion of the addition by the CIT(A). The AO had himself recorded satisfaction regarding the assessee's disclosure of Rs. 65 lakhs as 'other income' in the return filed under Section 153C, making any further addition a double addition.
The Tribunal held that the appeals were not maintainable in light of CBDT Circular No. 3/2018, which sets monetary limits for filing appeals. The Revenue is bound by its own circulars.