ITO v. Dushyant Manilal Pandya. (2020) 183 ITD 581 (Ahd.)(Trib.)

S. 268A : Appeal-Monetary limit-Penalty-Appeal of revenue is dismissed [S. 271(1)(c)]

In view of Circular No. 17, dated 8-8-2019, appeal so filed was not maintainable. (AY. 2012-13)