2025 (4) TMI 2208

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....A For the Revenue : Ms. R. Anitha, Addl. CIT ORDER PER JAGADISH, A.M : Aforesaid appeal filed by the Revenue for Assessment Year (AY) 2018-19 arises out of the order of Learned Commissioner of Income Tax, Appeal, Addl/JCIT(A)-1, Mumbai [hereinafter "Addl. CIT(A)"] dated 21.10.2024. 2. There is a delay of 08 days in filing the appeal by the Revenue. The Revenue has filed condonation ....

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....ted that the turnover of the company in previous year 2015-16 is Rs. 46.79 Cr., which is less than Rs. 50 Cr. and therefore, held that the assessee is liable to be taxed @ 25%. 5. The Ld. Departmental Representative has supported the order of CPC. 6. We have heard the rival submissions, and perused the materials available on record. We find that the assessee's total revenue for Previous year....