Case Law › High Court › Taxation-1, New Delhi v. Gurpreet Singh...

Taxation-1, New Delhi v. Gurpreet Singh Dhillon

High Court 20 Nov 2024 In favour of: Unclear

Forum / Bench

High Court · dhcdb

Parties

Date of order

20 Nov 2024

Assessment year(s)

2018-19

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Taxation-1, New Delhi v. Gurpreet Singh Dhillon, 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.

$~60 IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 555/2024 & CM APPL. 66779/2024 & CM APPL. 66780/2024 COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, NEW DELHI .....Appellant Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kumar and Mr. Rishabh Nangia, JSCs. versus GURPREET SINGH DHILLON Through: None. .....Respondent CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRUHON'BLE MS. JUSTICE SWARANA KANTA SHARMA O R D E R20.11.2024 % CM APPL. 66778/2024 (exemption) 1.Exemption is allowed, subject to all just exceptions. 2.Application stands disposed of. ITA 555/2024 3.The Revenue has filed the present appeal impugning the order dated 25.09.2023 passed by the learned Income Tax Appellate Tribunal in ITA No.2673/Del/2022 for the assessment year 2018-19. 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 and is not covered by any exceptions as set out in the circular. 5.Accordingly, the present appeal is dismissed on account of low tax effect. Pending applications also stand disposed of. VIBHU BAKHRU, J NOVEMBER 20, 2024zp SWARANA KANTA SHARMA, J Click here to check corrigendum, if any

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