2021 (6) TMI 1202

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.... PER MAHAVIR SINGH, VP: This appeal of Revenue is arising out of the order of the Commissioner of Income Tax (Appeals)]-57, Mumbai, [in short CIT(A)], in ITA No. CIT(A)-57/Arr.31/2019-20 for AY 2018-19 dated 30.05.2019. 2. At the outset, the learned Counsel for the assessee stated that the tax effects in these appeals are Rs.1,98,643/-, which is below the tax effect as prescribed vide C....