Case Law › High Court › Principal Commissioner Of Income Tax 1 v...

Principal Commissioner Of Income Tax 1 v. M/S Blackmelon Advance Technology Company Pvt. Ltd

High Court 16 May 2024 In favour of: Assessee

Forum / Bench

High Court · dhcdb

Parties

Date of order

16 May 2024

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Principal Commissioner Of Income Tax 1 v. M/S Blackmelon Advance Technology Company 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.

$~97 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 292/2024 PRINCIPAL COMMISSIONER OF INCOME TAX 1 ..... Appellant Through: Mr. Prashant Meharchandani, Sr.SC with Mr. Akshat Singh, Jr.SC along with Ms. Ritika Vohra, Mr. Utkarsh Kandpal, Advs. Versus M/S BLACKMELON ADVANCE TECHNOLOGY COMPANY PVT. LTD. ..... Respondent Through: None. CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV % O R D E R16.05.2024 CM APPL. 29287/2024 (11 Days Delay ) & CM APPL. 29288/2024 (86 Days Delay in Refiling) 1.Bearing in the mind the disclosures made, the delay of 11 days in filing the appeal and the delay of 86 days in re-filing the appeal is condoned. 2.The applications shall stand disposed of. ITA 292/2024 3.Bearing in mind the undisputed position of the appeal failing to meet the threshold as provided in Central Board of Direct Taxes Circular No.17/2019, we find no ground to entertain the instant appeal. The same shall stand dismissed on that score. YASHWANT VARMA, J. MAY 16, 2024/p PURUSHAINDRA KUMAR KAURAV, J.

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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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