2025 (5) TMI 736

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..... shu Agarwal & Anubhav Rastogi, Advocates For the Respondent : Shri Om Prakash, Sr. DR ORDER PER VIKAS AWASTHY, JM: This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals)-5, New Delhi (hereinafter referred to as 'the CIT(A)') dated 30.09.2019, for assessment year 2015-16. The assessee has filed Cross Objections in appeal filed by the Revenue. 2. Sh .....

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..... hs, appeal of the Revenue is liable to dismissed on account of low tax effect. We hold accordingly. 5. Liberty is granted to the Revenue to revive appeal, in case the addition is made on account of any exception provided in para 3.1 of Circular No. 5/2024 dated 15.03.2024. 6. The ld. Counsel for the assessee made a statement at Bar, that since appeal of the Revenue is dismissed on account of low .....

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