2025 (11) TMI 2016

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....r the Appellant : Mr Akhileshwar Sharma (Through V.C.) For the Respondent : None PC:- 1. Heard Mr. Akhileshwar Sharma, the learned counsel for the Appellant. 2. Though the tax effect in this Appeal is only Rs. 8,55,130/-. Mr. Sharma submits that the Appeal would be covered by the exceptions carved out under the CBDT circulars. 3. Without going into the issue now raised by Mr. Sharma....