2024 (11) TMI 1655

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....asamy, Sr. DR. ORDER PER BENCH : Both these appeals filed by the Revenue challenging the order dt. 22-08-2024 passed by the Ld. Commissioner of Income Tax (Appeals)- National Faceless Appeal Centre (NFAC), Delhi ["Ld.CIT(A)"] and they relate to AYs. 2013-14 & 2016-17. 2. At the outset, the Ld.AR submitted that the tax effect involved on these issues contested by the Revenue are Rs.&nbs....

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....the tax effect involved in these appeals is less than Rs. 60 lakhs. 5. We heard the parties and perused the record. Having regard to the fact that the tax effect involved in these appeals is less than monetary limited prescribed by the CBDT circular, referred above. Accordingly, the Revenue is precluded in pursuing the appeals. Accordingly, we dismiss both the appeals. However, Liberty is ....