Case Law › High Court › Commissioner Of Income Tax v. Jaoginder...

Commissioner Of Income Tax v. Jaoginder Kapoor

High Court 19 Dec 2024 In favour of: Assessee

Forum / Bench

High Court · dhcdb

Parties

Date of order

19 Dec 2024

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Commissioner Of Income Tax v. Jaoginder Kapoor, 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.

The order — as passed by the High Court

$~R-105 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1144/2009 COMMISSIONER OF INCOME TAX .....Appellant Through: Mr. Shlok Chandra, SSC with Ms. Naincy Jain and Ms. Madhavi Shukla, JSCs versus JAOGINDER KAPOOR .....Respondent Through: CORAM:HON'BLE THE ACTING CHIEF JUSTICEHON'BLE MR. JUSTICE TUSHAR RAO GEDELA O R D E R 19.12.2024 % 1.The Revenue has filed the present appeal impugning the order dated 30.09.2008 passed by the learned Income Tax Appellate Tribunal in IT(SS)A No.397 /Del./2004 for the Block Period 01.04.1992 to 27.07.1999. 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. 3.Accordingly, the present appeal is dismissed on account of low tax effect. VIBHU BAKHRU, ACJ DECEMBER 19, 2024 Aj TUSHAR RAO GEDELA, J Click here to check corrigendum, if any

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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.

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