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Pr. Commissioner Of Income Tax Delhi -5 v. M/S. Kuber Floritech Ltd

High Court 06 Nov 2024 In favour of: Assessee

Forum / Bench

High Court · dhcdb

Parties

Date of order

06 Nov 2024

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Pr. Commissioner Of Income Tax Delhi -5 v. M/S. Kuber Floritech Ltd, the High Court (2024) 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.

The order — as passed by the High Court

$~16 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1226/2018 PR. COMMISSIONER OF INCOME TAX DELHI -5 .....Appellant Through: Mr. Siddhartha Sinha, SSC with Ms. Dacchita Sinha, Ms. Anuja Pethia, JSCs & Mr. Nring Chamwibo Zeliang & Ms. Anu Priya Nisha Minz, Advocates. versus M/S. KUBER FLORITECH LTD. .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRUHON'BLE MS. JUSTICE SWARANA KANTA SHARMA O R D E R% 06.11.2024 1. The Revenue has filed the present appeal impugning the order dated 17.01.2018 passed by the learned Income Tax Appellate Tribunal in ITA No. 5542/Del/2010 for the assessment year (AY) 1997-98. 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. 3.Accordingly, the present appeal is dismissed on account of low tax effect. VIBHU BAKHRU, J SWARANA KANTA SHARMA, J NOVEMBER 06, 2024/at Click here to check corrigendum, if any

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