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Judgment
3 paragraphs · 110 words
PER YOGESH KUMAR, U.S. JM:
The present appeal is filed by the Revenue against the order of the Commissioner of Income Tax, Appeal Addl/JCIT (a)-7 Kolkata (Ld. CIT(A) for short), New Delhi dated 20/06/2025 for the Assessment Year 2016-17.
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. Therefore, appeal of the Revenue is dismissed due to Low Tax Effect with a liberty to the Revenue to revive the Appeal in case the Appeal is maintainable for any reason.