Pr. Commissioner Of Income Tax (Central)-3, New Delhi v. Ritesh Kumar
High Court
12 Dec 2024 In favour of: Revenue
Forum / Bench
High Court · dhcdb
Parties
Pr. Commissioner Of Income Tax (Central)-3, New Delhi v. Ritesh Kumar
Date of order
12 Dec 2024
Assessment year(s)
—
Outcome
Allowed
Case summary
In Pr. Commissioner Of Income Tax (Central)-3, New Delhi v. Ritesh Kumar, the High Court (2024) allowed the appeal. The decision went in favour of the Revenue.
Decision: The appeal is, consequently, dismissed on the ground of low tax effect.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
$~102
* IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 335/2018
PR. COMMISSIONER OF INCOME TAX (CENTRAL)-3, NEW DELHI .....Appellant
Through: Mr. Abhishek Maratha, SSC, Mr. Apoorv Agarwal, JSC, Mr. Parth Samwal, JSC with Mr. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh and Mr. Himanshu Gaur, Advs.
versus
RITESH KUMAR
.....Respondent
Through:
None.
CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE GIRISH KATHPALIAO R D E R
% 12.12.2024CM APPL. 11056/2018 (Ex.)
Allowed, subject to all just exceptions.
The application stands disposed of.
ITA 335/2018
Undisputedly, the tax effect which forms subject matter of this appeal falls below INR 2 crores and would thus not be liable to be continued in light of the provisions made in Circular No. 9/2024 dated 17 September 2024.
The appeal is, consequently, dismissed on the ground of low tax
effect.
YASHWANT VARMA, J.
DECEMBER 12, 2024/gunn
GIRISH KATHPALIA, J.
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