Principal Commissioner Of Income Tax, Delhi v. O R D E R03.02.2025
High Court
03 Feb 2025 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Principal Commissioner Of Income Tax, Delhi v. O R D E R03.02.2025
Date of order
03 Feb 2025
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Principal Commissioner Of Income Tax, Delhi v. O R D E R03.02.2025, the High Court (2025) dismissed the appeal. The decision went in favour of the assessee.
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.
$~72
* IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 113/2017
PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-
10
.....Appellant
Through: Mr. Shlok Chandra, SSC with Ms. Nancy Jain, Ms. Madhvi Shukla, Advs.
versus
SMT. ROSHNI DEVI .....Respondent Through: Appearance not given
CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR
O R D E R03.02.2025
%
Undisputedly, the tax effect which forms the 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. The proposed questions of law are kept open to be urged and addressed in an appropriate case.
YASHWANT VARMA, J.
HARISH VAIDYANATHAN SHANKAR, J.
FEBRUARY 3, 2025/neha
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