Case Law › High Court › Commissioner Of Income Tax v. Jaypee Hot...

Commissioner Of Income Tax v. Jaypee Hotel Ltd

High Court 17 Dec 2024 In favour of: Assessee

Forum / Bench

High Court · dhcdb

Parties

Date of order

17 Dec 2024

Assessment year(s)

2002-03

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Commissioner Of Income Tax v. Jaypee Hotel Ltd, 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-88 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 510/2009 COMMISSIONER OF INCOME TAX .....Appellant Through: Mr. Gaurav Gupta, SSC, Mr. Shivendra Singh, JSC and Mr. Yojit Pareek, JSC versus JAYPEE HOTEL LTD .....Respondent Through: CORAM:HON'BLE THE ACTING CHIEF JUSTICEHON'BLE MR. JUSTICE TUSHAR RAO GEDELA O R D E R17.12.2024 % 1.The Revenue has filed the present appeal impugning the order dated 26.09.2008 passed by the learned Income Tax Appellate Tribunal in ITA No.714/Del/2007 for the assessment year 2002-03. 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. VIBHU BAKHRU, ACJ TUSHAR RAO GEDELA, J DECEMBER 17, 2024 AjClick here to check corrigendum, if any

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