Tribunal dismissed the appeal of the Revenue on account of low tax effect. Revenue filed Miscellaneous application and contended that the Assessment was reopened due to Audit objection hence covered under exception  provided in the Circular no 3 of 2018 dt.11-7-2018. The Tribunal dismissed the miscellaneous application of the Revenue. On writ the Court held that the Tribunal was not justified in rejecting the miscellaneous application of the Revenue. Order of Tribunal is set aside and directed to decide the issue in accordance with law. CBDT Circular No. 5/2017 dated 23-1-2017 and Circular No. 3/2018 dated 11-7-2018. (AY. 2010-11)