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The Commissioner Of Income Tax New Delhi v. Tinna Overseas Ltd

High Court 07 Jan 2025 In favour of: Assessee

Forum / Bench

High Court · dhcdb

Parties

Date of order

07 Jan 2025

Assessment year(s)

2001-02

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In The Commissioner Of Income Tax New Delhi v. Tinna Overseas Ltd, the High Court (2025) dismissed the appeal. The decision went in favour of the assessee.

Decision: 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.

$~Regular-126 * IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 189/2010 THE COMMISSIONER OF INCOME TAX NEW DELHI .....Appellant Through: Mr Sanjay Kumar with Ms Monica Benjamin and Ms Easha Kadian, Advocates. versus TINNA OVERSEAS LTD. .....Respondent Through: None. CORAM:HON'BLE THE ACTING CHIEF JUSTICEHON'BLE MR. JUSTICE TUSHAR RAO GEDELAO R D E R % 07.01.2025 1. The Revenue has filed the present appeal impugning the order dated 17.07.2009 passed by the learned Income Tax Appellate Tribunal in ITA No.3955/Del/2004 for the assessment year 2001-02. 2. 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. 3. Accordingly, the present appeal is dismissed on account of low tax effect. VIBHU BAKHRU, ACJ JANUARY 07, 2025/ tr TUSHAR RAO GEDELA, J

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