2024 (8) TMI 569

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....d Mr. Gaurav Mahajan, Senior Standing Counsel for the appellants and Ms. Prem Lata Bansal, Senior Advocate assisted by Mr. Rishi Raj Kapoor, counsel appearing on behalf of assessee. 2. This is an appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') arising out of judgment and order dated December 21, 2023 passed by the Income Tax Appellate Tribunal,....

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....of the same, she submits that since none of the exceptions provided in Clause 3.1 of the aforesaid circular are applicable, this appeal under Section 260A of the Act cannot be filed by the Revenue. 5. Per contra, Mr. Gaurav Mahajan appearing on behalf of the Income Tax Department submits that the present appeal falls under the exception provided in Clause 3.1(f) of the aforesaid circular. The rel....

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....tion only." 6. Mr. Mahajan submits that the order passed under Section 263 of the Act has been specifically mentioned in the aforesaid clause, and therefore, orders passed by the Tribunal quashing an order passed under Section 263 of the Act is appealable under Section 260A of the Act. 7. We have considered the arguments placed on behalf of counsel appearing on behalf of the parties. 8. Upon a ....