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

The Commissioner Of Income Tax v. Sapna Tours Travels & Leasing

High Court 16 Dec 2024 In favour of: Assessee

Forum / Bench

High Court · dhcdb

Parties

Date of order

16 Dec 2024

Assessment year(s)

2000-01

Outcome

Dismissed

Case summary

In The Commissioner Of Income Tax v. Sapna Tours Travels & Leasing, the High Court (2024) dismissed the appeal. The decision went in favour of the assessee.

Decision: 3.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.

The order — as passed by the High Court

$~R-72 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 630/2007 THE COMMISSIONER OF INCOME TAX THE COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr Debesh Panda, Ms Zehra Khan and Mr Vikramaditya Singh, Advocates. Versus SAPNA TOURS TRAVELS & LEASING .....Respondent Through: CORAM: HON'BLE THE ACTING CHIEF JUSTICEHON'BLE MR. JUSTICE TUSHAR RAO GEDELAO R D E R16.12.2024 % 1.The Revenue has filed the present appeal impugning the order dated 29.06.2006 passed by the learned Income Tax Appellate Tribunal in ITA No.4268/Del./2003 for the assessment year 2000-01. 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. All pending applications are also dismissed. VIBHU BAKHRU, ACJ DECEMBER 16, 2024 RK TUSHAR RAO GEDELA, J Click here to check corrigendum, if any

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