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DCIT Vs Pabal Housing Pvt. Ltd. (ITAT Mumbai) At the time of hearing, the Ld A.R pointed out that the tax effect involved in this appeal is less than the monetary limit of Rs.50.00 lakhs prescribed by CBDT for filing appeal before the Tribunal. The Ld D.R, on the contrary, submitted that the present appeal will be covered by the exception provided in the Circular as amended by Circular dated 20th August, 2018. He submitted that clause (e) of paragraph 10 (as amended) shall apply to the facts of present case and the said clause (e) reads as under:- “(e) where addition is based on informat...