Gurugram v. M/S Shivalik Educational And Placement Services Pvt. Ltd
High Court
16 Dec 2024 In favour of: Unclear
Forum / Bench
High Court · dhcdb
Parties
Gurugram v. M/S Shivalik Educational And Placement Services Pvt. Ltd
Date of order
16 Dec 2024
Assessment year(s)
2015-16
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Gurugram v. M/S Shivalik Educational And Placement Services Pvt. Ltd, the High Court (2024) dismissed the appeal.
Decision: 3.Accordingly, the present appeal is dismissed on account of low taxeffect.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
$~106
*INTHEHIGHCOURTOFDELHIATNEWDELHI
+ITA 573/2024 & CM Nos.73639/2024, 73640/2024 & 73641/2024PR. COMMISSIONER OF INCOME TAX (CENTRAL),
GURUGRAM
.....Appellant
Through:Mr. Puneet Rai, Adv.Versus
M/S SHIVALIK EDUCATIONAL AND PLACEMENTSERVICES PVT. LTD......RespondentThrough:None.
CORAM:HON'BLE THE ACTING CHIEF JUSTICEHON'BLE MR. JUSTICE TUSHAR RAO GEDELAO R D E R16.12.2024
%
1.The Revenue has filed the present appeal impugning the order dated21.12.2023 passed by the learned Income Tax Appellate Tribunal in ITANo.3207/Del./2019 for the assessment year 2015-16.
2.At the outset, the learned counsel appearing for the Revenue states thatthe 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 taxeffect. All pending applications are also dismissed.
VIBHU BAKHRU, ACJ
DECEMBER 16, 2024
‘gsr’
TUSHAR RAO GEDELA, J
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