Principal Commissioner Of Income Tax Delhi-1 v. M/S Alfa Contech Pvt. Ltd

$~24 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 163/2024 PRINCIPAL COMMISSIONER OF INCOME TAX DELHI-1 .....Appellant Through: Mr. Vipul Agrawal, Sr. Standing Counsel with Mr. Gibran Naushad and Ms. Sakashi Shairwal, Jr. Standing Counsels Counsel with Mr. Gibran Naushad and Ms. Sakashi Shairwal, Jr. Standing Counsels versus M/S ALFA CONTECH PVT. LTD. .....Respondent Through: Mr. Ved Jain, Mr. Nischay Kantoor and Ms. Soniya Dodeja, Advocates Mr. Kapil Goel and Mr. Sandeep Goel, Advocates % CORAM:HON'BLE MR. JUSTICE VIBHU BAKHRUHON'BLE MS. JUSTICE SWARANA KANTA SHARMAO R D E R01.10.2024 1. 1.The Revenue has filed the present appeal, impugning the order dated 28.07.2023, passed by the learned Income Tax Appellate Tribunal in ITA No. 3351/Del/2016, for the Assessment Year 2011-12. 2.The learned counsel appearing for the Revenue, at the outset, states that the tax effect involved in the present case is below the threshold limit of ₹2 crores, as stipulated in the circular dated 17.09.2024. The learned counsel also does not dispute that the subject matter does not fall in any of the exceptions, as provided in the said circular. 3.Accordingly, the present appeal is dismissed on account of low tax effect. VIBHU BAKHRU, J OCTOBER 01, 2024zp SWARANA KANTA SHARMA, J Click here to check corrigendum, if any This is a digitally signed order.The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.The Order is downloaded from the DHC Server on 03/07/2025 at 00:35:17