Heard Mr. S. Sen, learned counsel for the appellant.
Issue notice.
Mr. S. Pandey, learned counsel is present and accepts notice on
behalf of the respondents Nos. 1 & 2, so no further notice is called for.
It is submitted by Mr. S. Sen, learned counsel for the appellant
company that the issue involved is small in nature and relates to a prayer
for filing an appeal with regard to consideration of revised returns,
pursuant to the order dated 25.10.2024, passed by the Income Tax
Appellate Tribunal, Gauhati Bench, Guwahati. He further submits that
the appellant company by the order dated 25.10.2024, is prejudiced,
inasmuch as, directions have been issued that the CPC
AO/CIT(Appeals), consider the revised returns. The learned counsel has
also submitted that if the appeal is to be filed before the CIT (A), a forum
of appeal would be lost.