Held, that on January 7, 2019 while dismissing the appeal the Tribunal had taken into consideration the circular dated July 11, 2018 but had not taken into consideration the fact that the circular was amended on August 20, 2018 and subsequently clause 10(e) had been inserted which clearly provided that if an addition was based on information received from external sources in the nature of law enforcement agencies the low tax effect would be immaterial. The assessment order passed by the assessing authority dated December 29, 2006 clearly showed that the undisclosed income belonging to the assessee was as per the investigation of Central Bureau of Investigation. Thus, the Tribunal had not committed any illegality or irregularity in allowing the miscellaneous application filed by the Department and recalling its earlier order.  Circular No. 3 of 2018 dated July 11, 2018 ([2018] 405 ITR (St.) 29), (AY.2004-05)