Case Law › High Court › Tax -Central -1 Through v. Ansal Propert...

Tax -Central -1 Through v. Ansal Properties And Infrastructure

High Court 28 Oct 2024 In favour of: Unclear

Forum / Bench

High Court · dhcdb

Parties

Date of order

28 Oct 2024

Assessment year(s)

2015-16

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Tax -Central -1 Through v. Ansal Properties And Infrastructure, the High Court (2024) dismissed the appeal.

Decision: 5.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.

$~74 IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 540/2024 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 Through: .....Appellant versus ANSAL PROPERTIES AND INFRASTRUCTURE LTD. .....Respondent Through: % CORAM:HON'BLE MR. JUSTICE VIBHU BAKHRUHON'BLE MS. JUSTICE SWARANA KANTA SHARMA O R D E R 28.10.2024 CM APPL. 63518/2024 & CM APPL. 63519/2024 1.For the reasons stated in these applications, delay of 30 days in filing and 45 days in re-filing the appeal is condoned. 2.Applications are accordingly allowed and stand disposed of. ITA 540/2024 3.The Revenue has filed the present appeal impugning the order dated 31.01.2024 passed by the learned Income Tax Appellate Tribunal in ITA No. 2651/Del/2011 and ITA No. 2549/Del/2019 for the assessment year 2015-16. 4.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. 5.Accordingly, the present appeal is dismissed on account of low tax effect. VIBHU BAKHRU, J OCTOBER 28, 2024/A SWARANA KANTA SHARMA, J Click here to check corrigendum, if any

Facing a similar income-tax issue?

Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.

✅ File an income-tax appeal (CIT(A)/ITAT) → 💬 Ask our CA

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.

Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.