Iapl/226/2009 Of Commissioner Of Income Tax Ghaziabad v. M/S Honda Seil Cars India Ltd
High Court
18 Aug 2025 In favour of: Revenue
Forum / Bench
High Court · cisdb_16012018
Parties
Iapl/226/2009 Of Commissioner Of Income Tax Ghaziabad v. M/S Honda Seil Cars India Ltd
Date of order
18 Aug 2025
Assessment year(s)
—
Outcome
Allowed
Case summary
In Iapl/226/2009 Of Commissioner Of Income Tax Ghaziabad v. M/S Honda Seil Cars India Ltd, the High Court (2025) allowed the appeal. The decision went in favour of the Revenue.
Decision: In view of the submission made, the appeal is dismissed aswithdrawn.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
Court No. - 21
Case :- INCOME TAX APPEAL No. - 226 of 2009
Appellant :- Commissioner Of Income Tax GhaziabadRespondent :- M/S Honda Seil Cars India Ltd.Counsel for Appellant :- Ashok Kumar,Manu GhildyalCounsel for Respondent :- R.S. Agrawal,Suyash Agarwal
Hon'ble Manoj Kumar Gupta,J.Hon'ble Ram Manohar Narayan Mishra,J.
1.Heard Sri Manu Ghildyal, learned counsel for appellant andSri Suyash Agarwal, learned counsel for respondent.
2. This appeal is directed against order dated 26.09.2008 passedby the Income Tax Appellate Tribunal, Delhi Bench, "F" NewDelhi, whereby the appeal filed by the respondent assessee hasbeen partly allowed.
3. Learned counsel for the respondent submits that in view ofCircular No.09 of 2024 dated 17.09.2024 issued by the CentralBoard of Direct Taxes, the appeal filed by the Department beingof less than the monetary limit prescribed under Para 5 of theCircular, it is required to be withdrawn by the Department.
4. Learned counsel for the appellant concedes that theallowances granted by the tribunal is below the monetary limitprescribed by the Circular of the CBDT dated 17.09.2024, andtherefore prays for withdrawal of the appeal.
5. In view of the submission made, the appeal is dismissed aswithdrawn.
(R.M.N.Mishra, J.) (Manoj Kumar Gupta, J.)
Order Date :- 19.8.2025Amit
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