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Judgment
PER MADHUMITA ROY, JM:
The instant appeal filed by the Revenue is directed against the order dated 11.09.2025 passed by the Ld. Commissioner of Income-tax (Appeals)-25, New Delhi [hereinafter referred to as the Ld. CIT(A)] under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the Assessment Order dated 10.01.2024 passed by the DCIT, Central Circle-28, New Delhi (hereinafter referred to as ‘the ld. AO’) under Section 153C of the Act for Assessment Year 2014-15.
The tax effect of the Revenue’s appeal is Rs.83,081/-. The tax effect being Rs.83,081/- found to be lower than the limit prescribed and, therefore, the appeal is dismissed due to low tax effect.
In the result, the appeal filed by the Revenue is dismissed.