New Delhi v. O R D E R
High Court
31 Jan 2025 In favour of: Unclear
Forum / Bench
High Court · dhcdb
Parties
New Delhi v. O R D E R
Date of order
31 Jan 2025
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In New Delhi v. O R D E R, the High Court (2025) dismissed the appeal.
Decision: 2.The appeal is, consequently, dismissed on the ground of low tax effect.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
$~64
IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 63/2017
PR. COMMISSIONER OF INCOME TAX-6,
NEW DELHI
.....Appellant
Through: Mr. Puneet Rai, SSC with Mr. Ashwini Kumar, Mr. Rishabh Nangia, JSCs with Mr. Nikhil Jain and Ms. Srishti Sharma, Advs. Ashwini Kumar, Mr. Rishabh Nangia, JSCs with Mr. Nikhil Jain and Ms. Srishti Sharma, Advs.
versus
MAYAR INDIA LTD.
.....Respondent Through: Appearance not given.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR
O R D E R
%
31.01.2025
1.Undisputedly, the tax effect which forms the subject matter of this appeal falls below INR 2 Crores and would thus not be liable to be continued in light of the provisions made in Circular No. 9/2024 dated 17 September 2024.
2.The appeal is, consequently, dismissed on the ground of low tax effect. The proposed questions of law are kept open to be urged and addressed in an appropriate case.
YASHWANT VARMA, J.
HARISH VAIDYANATHAN SHANKAR, J.JANUARY 31, 2025/DR
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