Commissioner Of Income Tax-Ix v. Girija Colonizers
High Court
14 Jan 2025 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Commissioner Of Income Tax-Ix v. Girija Colonizers
Date of order
14 Jan 2025
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Commissioner Of Income Tax-Ix v. Girija Colonizers, the High Court (2025) dismissed the appeal. The decision went in favour of the assessee.
Decision: 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.
$~336
* IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 457/2012
COMMISSIONER OF INCOME TAX-IX .....Appellant
Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kumar and Mr. Rishabh Nangia, SCs.
versus
GIRIJA COLONIZERS
.....Respondent Through: Appearance not given.
%
CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR
O R D E R14.01.2025
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.
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.
YASHWANT VARMA, J
HARISH VAIDYANATHAN SHANKAR, J
JANUARY 14, 2025/nd
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