CBDT issues clarification
with respect to Para 10 of Circular no. 3/2018 revising appeal filing limits
for Departmental appeals; Para 10 of the circular outlines the issues that can
be contested on merits notwithstanding low tax effect; CBDT clarifies that the
direction that the appeals be ‘contested on merits’ in itself implies that
there should not be any mechanical filing of appeals in these cases; Reiterates
that “the import and intent of Para 10 of the circular is that even on issues
mentioned in the said para, appeals against the adverse judgements should only
be filed on merits.”
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