9911796707
TMI Blog2024 (10) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... 263 - assessee had not furnished Form 10DA along with the return, resultantly, the deduction claimed u/s 80JJAA ought to have been disallowed - contention is that taking the case of the Department at the highest, the entire deduction even if disallowed, the tax demand would be less than two crores. As further argued that non-filing of the Form 10DA along with the return, in itself, cannot be a gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Crore odd approximately. The appeal is dismissed as not maintainable in view of Circular 9 of 2024. The proposed substantial question of law is kept open. - HON'BLE MR. JUSTICE AVNEESH JHINGAN And HON'BLE MR. JUSTICE PRAVEER BHATNAGAR For the Appellant : Mr. Anuroop Singhi, Adv. with Mr. Aditya Khandelwal, Adv. For the Respondent : Mr. Siddharth Ranka, Sr. Adv. with Ms. Satwika Jha Ms. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter was remanded to the Assessing Authority to frame the assessment in view of the observations made by the Commissioner with regard to deduction under Section 80JJAA, the Tribunal accepted the appeal of the assessee. Hence the present appeal. 3. Learned counsel for the respondent raises a preliminary objection on the maintainability of the appeal in view of the Circular 9 dated 17.09.2024. The co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... between 'tax not quantifiable' and 'tax not quantified'. 5. In the present case, the contention of the counsel for the respondent that even taking the case at extreme, the disallowance of deduction would be of Rupees Three Crores approximately and the tax effect would be of Rupees One Crore odd approximately. 6. In view of the above, the appeal is dismissed as not maintainable in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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