Case Law › High Court › Pr. Commissioner Of Income Tax -7 v. M/S...

Pr. Commissioner Of Income Tax -7 v. M/S. Ratroi Maa Trading Pvt. Ltd

High Court 10 Feb 2025 In favour of: Assessee

Forum / Bench

High Court · dhcdb

Parties

Date of order

10 Feb 2025

Assessment year(s)

2009-10

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Pr. Commissioner Of Income Tax -7 v. M/S. Ratroi Maa Trading Pvt. Ltd, the High Court (2025) 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 15/2024 & CM APPL.624/2024 PR. COMMISSIONER OF INCOME TAX -7 .....Appellant Through: Mr. Puneet Rai, Senior Standing Counsel with Mr. Gibran Naushad, Standing Counsel and Mr. Rishabh Nangia and Mr. Ashwini, Standing Counsel. versus M/s. RATROI MAA TRADING PVT. LTD. Through: None. .....Respondent CORAM: HON'BLE THE CHIEF JUSTICEHON'BLE MR. JUSTICE TUSHAR RAO GEDELA O R D E R % 10.02.2025 1.The Revenue has filed the present appeal impugning the order dated 13.06.2023 passed by the learned Income Tax Appellate Tribunal in ITA No.7489/Del /2018 for the assessment year 2009-10. 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. DEVENDRA KUMAR UPADHYAYA, CJ FEBRUARY 10, 2025/rl TUSHAR RAO GEDELA, J

Facing a similar income-tax issue?

Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.

✅ File an income-tax appeal (CIT(A)/ITAT) → 💬 Ask our CA

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.

Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.