2025 (2) TMI 835

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.....S. SONAK & JITENDRA JAIN, JJ. For the Appellants in both appeals: Mr Suresh Kumar,. For the Respondent in ITXA/2061/2018: Mr Ajay R Singh, a/w Mr Akshay Pawar,. PC:- 1. Heard learned counsel for the parties. 2. Learned counsel for the assessee submits that the tax effect in these appeals is less than Rs. 2 Crores; therefore, these appeals should be disposed of. 3. Mr Suresh Kuma....

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.... that the tax effect in these appeals was beyond the prescribed monetary limits and, in any event, fell within the exempted category provided in the CBDT letter dated 20 August 2018. Therefore, he submitted that the assessee's objection may be overruled in these two appeals. 6. We have considered the rival contentions and precedents on the subject. 7. The Commissioner of Income Tax Vs. V.M. ....