Referring the Circular No 3, dated 11-7-2018, (2018) 405 ITR 29 (St) appeal filed by revenue was to be dismissed being non-maintainable. (AY.2009 -10 , 20010-11)
DCIT v. Shashiben Rajendra Makhijani (2019) 174 ITD 581 (Ahd.)(Trib.)
S. 268A : Appeal–Tax in dispute less than 20 lakhs–Appeal of revenue is dismissed. [S. 253]