Low Tax Effect Appeal cannot be Filed In HC for Low Tax Effect Appeals If Review Application Before Tribunal Has Already Been Filed

PCIT (Central) Vs Rashmi Rajesh Bafna (Gujarat High Court) Appeals Could Not Be Filed In High Court As Per CBDT Circular No. 23/2019 On Low Tax Effect Appeals If Review Application Before Tribunal Has Already Been Filed When Revenue Already Filed Rectification Application Before Tribunal For Review Of Order Which Has Been Dismissed Than Appeal Could Not Be Filed In High Court Even After CBDT Circular No. 23/2019 Dated 06.09.2019 Which Allows Appeals To Be Filed In Low Tax Effect Cases If It Involves Issue Of Systematic Tax Evasion FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT 1. The present app...