2025 (6) TMI 1310

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....Shri Amol Mahajan For the Respondent : Shri Bhagirath Ramawat, Sr. DR ORDER PER NARENDRA KUMAR BILLAIYA [A.M.]:- This miscellaneous application by the revenue is directed towards the order of the Tribunal in ITA No. 2505/Mum/2025 for Assessment Year [A.Y.] 2021-22. 2. The grievance of the revenue can be understood from the following extract from the miscellaneous application: "During the pr....

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....ed the ground raised by the assessee with regard to levy of interest u/s 234C of the Act. The assessee preferred second appeal against the action of the Ld. CIT(A) confirming the action of the AO (CPC) in levying interest of Rs. 51,75,514 u/s 234C of the Act. 4.1 The Hon'ble ITAT' Bench allowed the appeal of the assessee relying on decision of jurisdictional High Court in the case of Di....