End Of Picture Text -----<Br> v. Emm Cee Properties P.ltd
High Court
09 Dec 2024 In favour of: Unclear
Forum / Bench
High Court · dhcdb
Parties
End Of Picture Text -----<Br> v. Emm Cee Properties P.ltd
Date of order
09 Dec 2024
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In End Of Picture Text -----<Br> v. Emm Cee Properties P.ltd, the High Court (2024) dismissed the appeal.
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-38
* IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 1046/2008 COMMISSIONER OF INCOME TAX DELHI CENTRAL II .....Appellant Through: Mr. Runeet Rai, Sr. Standing Counsel with Mr. Ashvini Kumar, Mr. Rishabh Nangia, Jr. Standing Counsel
versus
EMM CEE PROPERTIES P.LTD. .....Respondent Through:
CORAM:
HON'BLE THE ACTING CHIEF JUSTICEHON'BLE MR. JUSTICE TUSHAR RAO GEDELAO R D E R% 09.12.2024
1.The Revenue has filed the present appeal impugning the order dated 26.10.2007 passed by the learned Income Tax Appellate Tribunal in ITA No.370/Del/2005 for the block period 01.04.1990 to 14.02.2001.
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 09, 2024/ms
TUSHAR RAO GEDELA, J
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