AI Structured Summary
Not yet generated for this judgment
Judgment
4 paragraphs · 106 words
PER KRINWANT SAHAY AM
This appeal is filed by the Revenue for the Assessment Year 2017-18 against the order of the Pr. Commissioner of Income Tax (Appeals)-31, New Delhi dated 24.12.2025.
2.
The grievance of the Revenue shows that the tax effect would be less than Rs.60 lacs, therefore, the present appeal filed by the Revenue is not admissible in the light of the CBDT Circular No.09 of 2024 dated 17/09/2024. Nothing has been brought on record to show that the appeal falls in any inception clause also. The appeal is accordingly dismissed.
3.
In the result, the appeal filed by the revenue is accordingly dismissed.