Case Law › High Court › Commissioner Of Income Tax Delhi Iv v. D...

Commissioner Of Income Tax Delhi Iv v. Dalmia Cement (Bharat) Ltd. Through

High Court 10 Dec 2024 In favour of: Assessee

Forum / Bench

High Court · dhcdb

Parties

Date of order

10 Dec 2024

Assessment year(s)

1990-91

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Commissioner Of Income Tax Delhi Iv v. Dalmia Cement (Bharat) Ltd. Through, the High Court (2024) dismissed the appeal. The decision went in favour of the assessee.

Decision: 3.Accordingly, the present appeal is dismissed on account of low tax effect.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

$~R-45 * IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 1159/2008 COMMISSIONER OF INCOME TAX DELHI IV .....Appellant Through: Mr Siddhartha Sinha, SSC, Ms Nring Chamwibo Zeliang and Ms Anu Priya Nisha Minz, Advocates. Versus DALMIA CEMENT (BHARAT) LTD. Through: .....Respondent CORAM: HON'BLE THE ACTING CHIEF JUSTICEHON'BLE MR. JUSTICE TUSHAR RAO GEDELAO R D E R10.12.2024 % 1.The Revenue has filed the present appeal impugning the order dated 13.07.2007 passed by the learned Income Tax Appellate Tribunal in ITA No.7515/Del/1996 for the assessment year 1990-91. 2.At the outset, the learned counsel appearing for the Revenue states that the tax effect involved in the present appeal is below the threshold limit of ₹2,00,00,000/- as stipulated in the Circular dated 17.09.2024 and is not covered by any exceptions as set out in the circular. 3.Accordingly, the present appeal is dismissed on account of low tax effect. ACTING CHIEF JUSTICE DECEMBER 10, 2024 M TUSHAR RAO GEDELA, J Click here to check corrigendum, if any

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