2025 (6) TMI 1553

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....audhary i/b Sriram Sridharan ORDER 1. Heard Mr Kumar, learned Counsel for the Appellant- Revenue and Ms. Chaudhary, learned Counsel for the Respondent-Assessee. 2. Mr. Kumar submits that our order dated 02 April 2025, in so far as it relates to this ITXA No. 32 of 2019 needs to be recalled because though the tax effect in this Appeal is less than Rs.2 Crores, this Appeal was instituted on....

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.... 15 March 2024. He pointed out that in terms of Circular No. 05 of 2024, the previous Circulars/Communications have been superseded. This specifically includes the Board's communication dated 20 August 2018, on which Mr Kumar places reliance and the tax effect in this case is admittedly below Rs. 2 Crores and there is no exception similar to the one relied upon by Mr. Kumar in the Board's communic....