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2025 (1) TMI 913

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....:- 8-1-2025<br>Special Leave to Appeal (C) No. 4047/2019 - -<br>Income Tax<br>HON&#39;BLE MR. JUSTICE ABHAY S. OKA And HON&#39;BLE MR. JUSTICE NONGMEIKAPAM KOTISWAR SINGH For the Petitioner : Mr. V....

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..... Shivam Gupta, Adv ORDER UPON hearing the counsel the Court made the following. The tax effect in this case is less than Rs.5 crores. Therefore, in view of Circular dated 17th September, ....