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Ita/1111/2008 Of Commissioner Of Income Tax Delhi Central Ii v. Roshni Construction Co. P.ltd

High Court 09 Dec 2024 In favour of: Assessee

Forum / Bench

High Court · dhcdb

Parties

Date of order

09 Dec 2024

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Ita/1111/2008 Of Commissioner Of Income Tax Delhi Central Ii v. Roshni Construction Co. P.ltd, 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.

CORAM:HON'BLE THE ACTING CHIEF JUSTICEHON'BLE MR. JUSTICE TUSHAR RAO GEDELA O R D E R 09.12.2024 % 09.12.20241.The Revenue has filed the present appeal impugning the order dated 31.10.2007 passed by the learned Income Tax Appellate Tribunal in ITA No.324/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 Click here to check corrigendum, if any

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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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