In The Commissioner Of Income Tax Central v. Padmini Technologies Ltd, 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.
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* IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 1265/2007
THE COMMISSIONER OF INCOME TAX CENTRAL
.....Appellant
Through: Mr. Vipul Agrawal, SC.
versus
PADMINI TECHNOLOGIES LTD.
.....Respondent Through: Appearance not given
CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR
O R D E R
%
07.02.2025
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 07, 2025/neha
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