The Pr Commissioner Of Income Tax 6 v. Motherson Sumi Infotech And Design Ltd
High Court
08 Nov 2024 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
The Pr Commissioner Of Income Tax 6 v. Motherson Sumi Infotech And Design Ltd
Date of order
08 Nov 2024
Assessment year(s)
2007-08
Outcome
Dismissed
Case summary
In The Pr Commissioner Of Income Tax 6 v. Motherson Sumi Infotech And Design Ltd, 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 taxeffect.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
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*IN THE HIGH COURT OF DELHI AT NEW DELHI
+ITA 409/2022
THE PR COMMISSIONER OF INCOME TAX 6
.....AppellantThrough:Mr Aseem Chawla, SSC, Ms MonicaBenjamin, and Ms Priya Sarkar, JSCsand MsPratistha Advocate for theRevenue.
versus
MOTHERSON SUMI INFOTECH AND DESIGN LTD
.....Respondent
Through:Mr Rohit Tiwari, Ms Tanya, MsShivanshi and Mr Shobhit Tiwari,Advocates.
CORAM:
HON'BLE MR. JUSTICE VIBHU BAKHRUHON'BLE MS. JUSTICE SWARANA KANTA SHARMA
O R D E R
%08.11.2024
1.The Revenue has filed the present appeal impugning the order dated30.10.2019 passed by the learned Income Tax Appellate Tribunal in ITANo.5801/Del./2011 for the assessment year 2007-08.
2.At the outset, the learned counsel appearing for the Revenue statesthat the tax effect involved in the present appeal is below the threshold limitof ₹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 taxeffect.
VIBHU BAKHRU, J
NOVEMBER 08, 2024M
SWARANA KANTA SHARMA, J
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