PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. TAPAN KANTI ROY

Bench: HON'BLE JUSTICE RAJARSHI BHARADWAJ,HON'BLE JUSTICE UDAY KUMAR

delay is condoned. The application being GA 1 of 2025 is allowed. Learned counsel appearing for the appellant submits that the quantum of tax effect in the above appeal is Rs.60,74,381/- which is below the monetary limit as prescribed by the CBDT’s Circular being No.5/2024 F.No.279/Misc. 142/2007-ITJ(Pt.) dated 15th March, 2024 but as the case