Section 253(2) & 268A of the Income Tax Act, 1961 — Appeal — Addition based on information received from DIT(Inv) will not attract exception 10(e) of the Circular no 3 of 2018, dt. 11th July, 2018 as modified on 20th August 2018 as Directorate of IT(Inv) is an internal agency of IT Departments which works under the aegis of its controlling authority CBDT and cannot be considered to be an external source, hence, appeals filed by revenue with tax effect lower than Rs. 20 lacs dismissed as not maintainable in view of said Circular — Income tax Officer vs. Late Shri Amarchand P. Shah [2019] 202 TTJ (Mumbai) 1062