2024 (10) TMI 542

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....JHINGAN And HON'BLE MR. JUSTICE PRAVEER BHATNAGAR For the Appellant : Mr. Anuroop Singhi, Adv. with Mr. Aditya Khandelwal, Adv. For the Respondent : Mr. Siddharth Ranka, Sr. Adv. with Ms. Satwika Jha & Ms. Apeksha Bapna, Mr. Rohan Chatter ORDER AVNEESH JHINGAN , ( J ) : - 1. This appeal under Section 260A is filed against the order dated 18.07.2023 passed by learned Income Tax A....

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....ribunal accepted the appeal of the assessee. Hence the present appeal. 3. Learned counsel for the respondent raises a preliminary objection on the maintainability of the appeal in view of the Circular 9 dated 17.09.2024. The contention is that taking the case of the Department at the highest, the entire deduction even if disallowed, the tax demand would be less than two crores. It is further ar....