The Pr. Commissioner Of Income Tax-4 v. Halcrow Consulting India Pvt. Ltd

$~91 to 100 IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 720/2018 THE PR. COMMISSIONER OF INCOME TAX-4.....Appellant Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh and Mr. Yojit Pareek, JSCs Mr. Shivendra Singh and Mr. Yojit Pareek, JSCs versus HALCROW CONSULTING INDIA PVT. LTD......Respondent Through: Mr. Salil Kapoor, Ms. Ananya Kapoor and Mr. Utkarsha Kumar Gupta, Advs. Through: Mr. Salil Kapoor, Ms. Ananya Kapoor and Mr. Utkarsha Kumar Gupta, Advs. 92 + ITA 754/2018 THE PR. COMMISSIONER OF INCOME TAX-4.....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC with Mr. Anmol Jagga, Adv. versus GOODYEAR INDIA LIMITED .....Respondent Mr. Neeraj Jain, Mr. Aniket D. Agrawal and Mr. Aniket D. Agrawal and Mr. Abhisek Singhvi, Advs. Through: 93 + ITA 762/2018 PR. COMMISSIONER OF INCOME TAX DELHI - 2 .....Appellant Through: Appearance not given. versus SH. PRADEEP KHANNA Through: .....Respondent Appearance not given. 94 + ITA 780/2018 THE PR. COMMISSIONER OF INCOME TAX-4.....Appellant Through: Mr. Debesh Panda, Standing Counsel with Ms. Zehra Khan and Mr. Vikramaditya Singh, Advs. Through: Mr. Debesh Panda, Standing Counsel with Ms. Zehra Khan and Mr. Vikramaditya Singh, Advs. versus INDO RAMA SYSTHETIC INDIA LTD. .....Respondent Through: Appearance not given. 95 + ITA 808/2018 THE PR. COMMISSIONER OF INCOME TAX-5.....Appellant Through: Mr. Ruchir Bhatia, SSC. Through: Mr. Ruchir Bhatia, SSC. versus JOHNSON MATTHEY INDIA PVT.LTD......Respondent Through: Mr. Sumit Mangal and Ms. Radhika Sharma, Advs. Through: Mr. Sumit Mangal and Ms. Radhika Sharma, Advs. 96 + ITA 814/2018 THE PR. COMMISSIONER OF INCOME TAX-5.....Appellant Through: Mr. Ruchir Bhatia, SSC. Through: Mr. Ruchir Bhatia, SSC. versus JOHNSON MATTHEY INDIA PVT.LTD. .....Respondent Through: Mr. Sumit Mangal and Ms. Radhika Sharma, Advs. Through: Mr. Sumit Mangal and Ms. Radhika Sharma, Advs. 97 + ITA 826/2018 THE PR. COMMISSIONER OF INCOME TAX-5.....Appellant Through: Mr. Ruchir Bhatia, SSC. versus JOHNSON MATTHEY INDIA PVT.LTD. .....Respondent Through: Mr. Sumit Mangal and Ms. Radhika Sharma, Advs. 98 + ITA 833/2018 THE PR. COMMISSIONER OF INCOME TAX-5.....Appellant Through: Appearance not given. versus KARMIC BUSINESS SPECIALITIES PVT. LTD. .....Respondent Through: Appearance not given. 99 + ITA 850/2018 PR. COMMISSIONER OF INCOME TAX-5 .....Appellant Through: Appearance not given. versus BYCELL TELECOMMUNICATION .....Respondent Through: Appearance not given. 100 + ITA 866/2018 PR. COMMISSIONER OF INCOME TAX - 2.....Appellant Through: Appearance not given. versus MALA KALSI, .....Respondent Through: Appearance not given. % CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE DHARMESH SHARMA O R D E R 17.12.2024 1.Undisputedly, the tax effect which forms the subject matter of these appeals 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 appeals are, 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 DECEMBER 17, 2024/RW DHARMESH SHARMA, J