Case Law › High Court › The Commissioner Of Income Tax v. Anu Au...

The Commissioner Of Income Tax v. Anu Auto Industries 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)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In The Commissioner Of Income Tax v. Anu Auto Industries 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-121 * IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 1372/2009 THE COMMISSIONER OF INCOME TAX .....Appellant Through: Mr Sanjay Kumar with Ms Monica Benjamin and Ms Easha Kadian, Advocates. versus ANU AUTO INDUSTRIES LTD. .....Respondent Through: Mr Somil Agarwal with Mr Dushyant Agarwal, Advocates. CORAM:HON'BLE THE ACTING CHIEF JUSTICEHON'BLE MR. JUSTICE TUSHAR RAO GEDELA O R D E R 07.01.2025 % 1. The Revenue has filed the present appeal impugning the order dated 28.11.2008 passed by the learned Income Tax Appellate Tribunal in IT (SS)A No.56/Del/2004 for the Block Assessment 01.04.1990 to 19.03.2001. 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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