S. 268A : Appeal – Instructions- Issue involved having cascading effect – Fee-Default in furnishing the statements- Does not fall with any criteria prescribed in clause 10 of Circular No 3 of 2018 dated July , 11, 2018 ( 2018 ) 405 ITR 29 (St) , as amended by circular dated August 20 , 2018 ( 2018) 407 ITR 7(St) – Alternative remedy – Writ against the order of Tribunal deleting the addition is held to be not maintainable – [ S. 234E, 254(1) , 260A, 268A(4) Art , 226 ]
CIT v. Emsons Exim Pvt. Ltd. (2021)439 ITR 607/ (2022) 209 DTR 466/ 326 CTR 96 (Bom) (HC)