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Pr Commissioner Of Income Taxdelhi Central 2 v. Ms Gupta And Co Pvt Ltd

High Court 09 Oct 2024 In favour of: Assessee

Forum / Bench

High Court · dhcdb

Parties

Date of order

09 Oct 2024

Assessment year(s)

2009-10

Outcome

Dismissed

Case summary

In Pr Commissioner Of Income Taxdelhi Central 2 v. Ms Gupta And Co Pvt Ltd, the High Court (2024) dismissed the appeal. The decision went in favour of the assessee.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

$~21*IN THE HIGH COURT OF DELHI AT NEW DELHI +ITA 33/2023 & CM No.2231/2023 PR COMMISSIONER OF INCOME TAXDELHI CENTRAL 2 .....Appellant Through:Mr. Debesh Panda, Ms. Zehra Khan,Mr. Vikramaditya Singh, Ms. YashikaGupta, Ms. A. Shankar & Mr. O.Pathak, Advs.Mr. Vikramaditya Singh, Ms. YashikaGupta, Ms. A. Shankar & Mr. O.Pathak, Advs. Versus MS GUPTA AND CO PVT LTD.....Respondent Through:Mr.NeerajJain,Mr.AniketD. Agrawal & Mr. Abhishek Singhvi, Advs. CORAM:HON'BLE MR. JUSTICE VIBHU BAKHRUHON'BLE MS. JUSTICE SWARANA KANTA SHARMAO R D E R09.10.2024 % 1.The Revenue has filed the present appeal impugning the order dated14.02.2019 passed by the learned Income Tax Appellate Tribunal in ITANo.730/Del./2016 & CO No.151/Del/2016 for the assessment year 2009-10. 2.The learned counsel appearing for the Revenue, at the outset, states thatthe 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 as well as the pending application isdismissed on account of low tax effect. VIBHU BAKHRU, J SWARANA KANTA SHARMA, J OCTOBER 09, 2024‘gsr’Click here to check corrigendum, if any

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