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Pr. Commissioner Of Income Tax-1 v. M/S Bergen Engines India

High Court 27 Sep 2024 In favour of: Assessee

Forum / Bench

High Court · dhcdb

Parties

Date of order

27 Sep 2024

Assessment year(s)

2013-14

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Pr. Commissioner Of Income Tax-1 v. M/S Bergen Engines India, 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.

$~6 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 45/2022 PR. COMMISSIONER OF INCOME TAX-1 .....Appellant Through: Mr. Sanjay Kumar, Advocate versus M/S BERGEN ENGINES INDIA .....Respondent Through: Mr. Arta Trana Panda and Mr. Satyen Sethi, Advocates CORAM:HON'BLE MR. JUSTICE VIBHU BAKHRUHON'BLE MS. JUSTICE SWARANA KANTA SHARMA O R D E R27.09.2024 % 1.The Revenue has filed the present appeal impugning the order dated 27.04.2020 passed by the learned Income Tax Appellate Tribunal in ITA No. 7802/Del/2017 for the Assessment Year 2013-14. 2.The learned counsel appearing for the Revenue, at the outset, states that the tax effect involved in the present case is below the threshold limit of ₹2 crores, 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 SEPTEMBER 27, 2024 ns SWARANA KANTA SHARMA, J Click here to check corrigendum, if any

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