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The Pr. Commissioner Of Income Tax -Central-1 v. Luxor Writing Instruments Pvt. Ltd

High Court 14 Jan 2025 In favour of: Assessee

Forum / Bench

High Court · dhcdb

Parties

Date of order

14 Jan 2025

Assessment year(s)

2002-03

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In The Pr. Commissioner Of Income Tax -Central-1 v. Luxor Writing Instruments Pvt. Ltd, the High Court (2025) 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.

$~84 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 167/2024 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL-1 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Manu, JSC versus LUXOR WRITING INSTRUMENTS PVT. LTD .....Respondent Through: CORAM: HON'BLE THE ACTING CHIEF JUSTICEHON'BLE MR. JUSTICE TUSHAR RAO GEDELA O R D E R14.01.2025 % 1.The Revenue has filed the present appeal impugning the order dated 02.08.2023 passed by the learned Income Tax Appellate Tribunal in ITA No.6898/DEL/2019 for the assessment year 2002-03. 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 14, 2025 Aj TUSHAR RAO GEDELA, J

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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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