Pr. Commissioner Of Income Tax (Central)-2 v. Havells India Ltd
High Court
05 Dec 2024 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Pr. Commissioner Of Income Tax (Central)-2 v. Havells India Ltd
Date of order
05 Dec 2024
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Pr. Commissioner Of Income Tax (Central)-2 v. Havells India Ltd, the High Court (2024) dismissed the appeal. The decision went in favour of the assessee.
Decision: Consequently, these appeals shall stand dismissed on the ground of low tax effect.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
$~43 to 47
IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 102/2023
PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2
.....Appellant Through: Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs Ms. Monica Benjamin and Ms. Easha Kadian, JSCs
versus
HAVELLS INDIA LTD.
.....Respondent Through: Mr. Paritosh Jain, Mr. Divyansh Jain and Mr. Abhishek Jain, Advs. Jain and Mr. Abhishek Jain, Advs.
44
+ ITA 126/2024 & CM APPL. 10307/2024 (235 Days Delay in Refiling) Refiling)
PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2
.....Appellant
Through: Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs
versus
M/S HAVELLS INDIA PVT. LTD.
.....Respondent Through: Mr. Paritosh Jain, Mr. Divyansh Jain and Mr. Abhishek Jain, Advs. Jain and Mr. Abhishek Jain, Advs.
45
+ ITA 614/2023
PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2
.....Appellant
Through: Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms.
Easha Kadian, JSCs
versus
M/S HAVELLS INDIA LTD.
.....Respondent Through: Mr. Paritosh Jain, Mr. Divyansh Jain and Mr. Abhishek Jain, Advs.
46
+ ITA 209/2024 and CM APPL. 20609/2024 (282 Days Delay in Refiling) Refiling)
PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2
.....Appellant
Through: Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs
versus
M/S HAVELLS INDIA PVT. LTD.
.....Respondent Through: Mr. Paritosh Jain, Mr. Divyansh Jain and Mr. Abhishek Jain, Advs.
47
+ ITA 439/2024, CM APPL. 46646/2024 (394 Days Delay), CM APPL. 46647/2024 (138 Days Delay in Refiling)
PRINCIPAL COMMISSIONER OF INCOM TAX (CENTRAL)-2
.....Appellant Through: Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs
versus
M/S. HAVELLS INDIA LTD
.....Respondent
Through: Mr. Paritosh Jain, Mr. Divyansh Jain and Mr. Abhishek Jain, Advs.
%
CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE DHARMESH SHARMA
O R D E R05.12.2024
Mr. Kumar, learned counsel representing the appellants, states that it would not be possible to pursue these appeals any further on account of low tax effect and the provisions made in Circular No. 9/2024 issued by the Central Board of Direct Taxes on 17 September 2024.
Consequently, these appeals shall stand dismissed on the ground of low tax effect. The questions of law which were proposed are kept open to be addressed in an appropriate case.
YASHWANT VARMA, J.
DECEMBER 05, 2024/RW
DHARMESH SHARMA, J.
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