Pr. Commissioner Of Income Tax -12 v. Jawala Co-Operative Thrift And Credit Society Limited

$~17 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 371/2023 PR. COMMISSIONER OF INCOME TAX -12 .....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, Mr. Rahul Singh, JSCs, Mr. Anmol Jagga and Mr. Prithviraj Dey, Advocates versus JAWALA CO-OPERATIVE THRIFT AND CREDIT SOCIETY LIMITED .....Respondent Through: Mr. Rajesh Mahna, Ms. Silky Wadhwa and Mr. Shiva Narang, Advocates % CORAM:HON'BLE MR. JUSTICE VIBHU BAKHRUHON'BLE MS. JUSTICE SWARANA KANTA SHARMA O R D E R 26.11.2024 1. The Revenue has filed the present appeal impugning the order dated 12.11.2021 passed by the learned Income Tax Appellate Tribunal in ITA No.2982/Del/2018 for the assessment year 2013-14. 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. NOVEMBER 26, 2024 ns VIBHU BAKHRU, J SWARANA KANTA SHARMA, J Click here to check corrigendum, if any