260A of the Income Tax Act, 1961 [Act] impugning an order dated 25.09.2024 [impugned order] passed by the Income Tax Appellate Tribunal [ITAT] in ITA No.3426/Del/2019 in respect of Assessment Year [AY] 2011-12. 2. The impugned order is a common order passed by the learned ITAT in ITA No.3426/Del/2019 and ITA No.5892/Del/2015. However, as stated above, the present appeal