The Commissioner Of Income Tax v. Manish Shah
High Court
04 Feb 2025 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
The Commissioner Of Income Tax v. Manish Shah
Date of order
04 Feb 2025
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax v. Manish Shah, the High Court (2025) dismissed the appeal. The decision went in favour of the assessee.
Decision: 2.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.
The order — as passed by the High Court
$~96
* IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 601/2007
THE COMMISSIONER OF INCOME TAX .....Appellant
Through: Mr.Debesh Panda, SSC with Ms.Zehra Khan, JSC, Mr.Vikramaditya Singh, JSC
versus
MANISH SHAH .....Respondent
Through: Appearance not given.
%
CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR
O R D E R04.02.2025
1.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.
2.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 4, 2025/SV
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