Central)-1 v. O R D E R
High Court
12 Feb 2025 In favour of: Unclear
Forum / Bench
High Court · dhcdb
Parties
Central)-1 v. O R D E R
Date of order
12 Feb 2025
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Central)-1 v. O R D E R, the High Court (2025) dismissed the appeal.
Decision: 2.The appeal is, consequently, dismissed on the ground of low tax effect.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
$~62
* IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 140/2020
PR. COMMISSIONER OF INCOME TAX
(CENTRAL)-1
.....Appellant Through: Mr. Induraj Singh Rai, SSC, Mr. Sanjeev Menon and Mr. Rahul Singh, JSCs, Mr. Anmol Jagga and Mr. Gaurav Kumar, Advs.
versus
SMT. UMA SINGAL
.....Respondent
Through: Appearance not given.
CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR
O R D E R
%
12.02.2025
1.Undisputedly, the tax effect which forms the subject matter of this appeal falls below INR 2 Crores and would thus not be liable to be continued in light of the provisions made in Circular No. 9/2024 dated 17 September 2024.
2.The appeal is, consequently, dismissed on the ground of low tax effect. The proposed questions of law are kept open to be urged and addressed in an appropriate case.
3.The next date of hearing i.e. 26.03.2025 shall stand cancelled.
YASHWANT VARMA, J.
HARISH VAIDYANATHAN SHANKAR, J.
FEBRUARY 12, 2025/nd
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue