Director Of Income Tax v. Manav Bharti Institute Of Child Education And Child Psychology
High Court
10 Dec 2024 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Director Of Income Tax v. Manav Bharti Institute Of Child Education And Child Psychology
Date of order
10 Dec 2024
Assessment year(s)
2000-01
Outcome
Dismissed
Case summary
In Director Of Income Tax v. Manav Bharti Institute Of Child Education And Child Psychology, 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-47
* IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 1181/2008
DIRECTOR OF INCOME TAX
.....Appellant
Through: Mr. Debesh Panda, SSC Ms. Zehra Khan, Mr. Vikramaditya Singh, JSCs Mr. Kanishk Aggarwal, Advocates.
Versus
MANAV BHARTI INSTITUTE OF CHILD EDUCATION AND CHILD PSYCHOLOGY .....Respondent
.....Respondent
Through:
CORAM:
HON'BLE THE ACTING CHIEF JUSTICEHON'BLE MR. JUSTICE TUSHAR RAO GEDELAO R D E R
%
10.12.2024
1.The Revenue has filed the present appeal impugning the order dated 22.02.2008 passed by the learned Income Tax Appellate Tribunal in ITA No.619/Del/2006 for the assessment year 2000-01.
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
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