Pr. Commissioner Of Income Tax (Central)-3, New Delhi v. Rajiv Kumar

$~59 & 61 to 68 IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 338/2018 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-3, NEW DELHI .....Appellant Through: Mr. Abhishek Maratha, SSC with Mr. Apoorv Agarwal and Mr. Parth Semwal, JSCs with Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh, Ms. Muskaan Goel, Mr. Himanshu Gaur and Mr. Kamakshraj Singh, Advs. NEW DELHI .....Appellant Through: Mr. Abhishek Maratha, SSC with Mr. Apoorv Agarwal and Mr. Parth Semwal, JSCs with Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh, Ms. Muskaan Goel, Mr. Himanshu Gaur and Mr. Kamakshraj Singh, Advs. versus RAJIV KUMAR .....Respondent Through: Mr. Somil Agarwal and Mr. Dushyant Agarwal, Advs. Dushyant Agarwal, Advs. 61 + ITA 383/2018 COMMISSIONER OF INCOME TAX-(EXEMPTIONS) .....Appellant Through: Mr. Siddhartha Sinha, SSC with Ms. Anuja Pethia, JSC with Ms. Anu Priya Nisha Minz and Mr. Srikant Singh, Advs. Ms. Anuja Pethia, JSC with Ms. Anu Priya Nisha Minz and Mr. Srikant Singh, Advs. versus APARNA ASHRAM .....Respondent Through: None. 62 + ITA 384/2018 COMMISSIONER OF INCOME TAX-(EXEMPTIONS) .....Appellant Through: Mr. Siddhartha Sinha, SSC with Ms. Anuja Pethia, JSC with Ms. Anu Priya Nisha Minz and Mr. Srikant Singh, Advs. versus APARNA ASHRAM Through: None. .....Respondent 63 + ITA 385/2018 COMMISSIONER OF INCOME TAX-(EXEMPTIONS) .....Appellant Through: Mr. Siddhartha Sinha, SSC with Ms. Anuja Pethia, JSC with Ms. Anu Priya Nisha Minz and Mr. Srikant Singh, Advs. versus APARNA ASHRAM Through: None. .....Respondent 64 + ITA 386/2018 COMMISSIONER OF INCOME TAX-(EXEMPTIONS) .....Appellant Mr. Siddhartha Sinha, SSC with Ms. Anuja Pethia, JSC with Ms. Anu Priya Nisha Minz and Mr. Srikant Singh, Advs. Through: versus APARNA ASHRAM .....Respondent Through: None. 65 + ITA 390/2018 COMMISSIONER OF INCOME TAX-(EXEMPTIONS) .....Appellant Through: Mr. Siddhartha Sinha, SSC with Ms. Anuja Pethia, JSC with Ms. Anu Priya Nisha Minz and Mr. Srikant Singh, Advs. versus APARNA ASHRAM .....Respondent Through: None. 66 + ITA 408/2018 COMMISSIONER OF INCOME TAX-(EXEMPTIONS) .....Appellant Through: Mr. Siddhartha Sinha, SSC with Ms. Anuja Pethia, JSC with Ms. Anu Priya Nisha Minz and Mr. Srikant Singh, Advs. versus APARNA ASHRAM .....Respondent Through: None. 67 + ITA 434/2018 PR. COMMISSIONER OF INCOME TAX-6 .....Appellant Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kumar and Mr. Rishabh Nangia, JSCs versus MAYAR INDIA LTD .....Respondent Through: None. 68 + ITA 478/2018 COMMISSIONER OF INCOME TAX .....Appellant Through: Mr. Sanjay Kumar, SSC. versus ADI BPO SERVICES LTD. .....Respondent Through: CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE DHARMESH SHARMA O R D E R % 13.12.2024 Undisputedly, the tax effect which forms subject matter of these appeals falls below INR 2 crores and they would thus not be liable to be continued in light of the provisions made in Circular No. 9/2024 dated 17 September 2024. These appeals are consequently dismissed on the ground of low tax effect. YASHWANT VARMA, J. DECEMBER 13, 2024/RW DHARMESH SHARMA, J.