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Interpretation of cbdt circular .

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Querist : Anonymous

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Querist : Anonymous (Querist)
03 May 2014 Please help me to understand the meaning of below mention paragraph, which is taken from circular of CBDT regarding Section 143(3).


"Cases involving addition in an earlier assessment year in excess of
Rs. 10 lacs on a substantial and recurring question of law or fact
which is confirmed in appeal or is pending before and appellate
authority."
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Nikhil Kaushik

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Nikhil Kaushik (Expert)
03 May 2014 what is that you dont understand here?
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