Director Of Income Tax v. The Delhi Public School Society
High Court
23 Dec 2024 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Director Of Income Tax v. The Delhi Public School Society
Date of order
23 Dec 2024
Assessment year(s)
2002-03
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Director Of Income Tax v. The Delhi Public School Society, 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-123
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 1390/2009
DIRECTOR OF INCOME TAX .....Appellant Through: Mr. Gaurav Gupta, SSC and Mr. Shivendra Singh and Mr. Yojit Pareek, JSCs
versus
THE DELHI PUBLIC SCHOOL SOCIETY .....Respondent
Through:
CORAM:HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELAO R D E R
23.12.2024
%
1.The Revenue has filed the present appeal impugning the order dated 19.12.2008 passed by the learned Income Tax Appellate Tribunal in ITA No.4510/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
DECEMBER 23, 2024/ms
TUSHAR RAO GEDELA, J
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