No rejection of appeal due to low tax effect if case duly falls under exception mentioned in Circular No. 3/2019

INCOME TAX : Where assessee's case was reopened on basis of audit objection, in such a case, revenue's appeal would be covered by exception mentioned in Circular No. 3/2018 dated 11-7-2018 and, therefore, Tribunal could not dismiss said appeal on ground of low tax effect

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