Pr. Commissioner Of Income Tax-1 v. M/S. Avaya India Private Ltd
High Court
08 Oct 2024 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Pr. Commissioner Of Income Tax-1 v. M/S. Avaya India Private Ltd
Date of order
08 Oct 2024
Assessment year(s)
2011-12
Outcome
Dismissed
Case summary
In Pr. Commissioner Of Income Tax-1 v. M/S. Avaya India Private 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.
The order — as passed by the High Court
$~199
* IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 425/2022
PR. COMMISSIONER OF INCOME TAX-1 .....Appellant
Through: Mr. Vipul Agrawal, SSC, Mr. Gibran Naushad, JSC and Ms. Sakshi Shirawal, JSC.
versus
M/S. AVAYA INDIA PRIVATE LTD.
.....Respondent
Through: Dr. Shashwat Bajpai, Advocate.
CORAM:HON'BLE MR. JUSTICE VIBHU BAKHRUHON'BLE MS. JUSTICE SWARANA KANTA SHARMA
O R D E R
% 08.10.2024
1.The appellant has filed the present appeal, impugning the order dated 30.08.2019, passed by the learned Income Tax Appellate Tribunal in ITA No. 519/Del/2016, for the assessment year 2011-12.
2.The learned counsel appearing for the appellant, at the outset, states
that the tax effect involved in the present case is below the threshold limit of ₹2,00,00,000/-, as stipulated in the circular dated 17.09.2024. The learned counsel also does not dispute that the subject matter does not fall in any of the exceptions, as provided in the said circular.
3.Accordingly, the present appeal is dismissed on account of low tax effect.
VIBHU BAKHRU, J
OCTOBER 08, 2024 ‘A’
SWARANA KANTA SHARMA, J
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