The Pr. Commissioner Of Income Tax -Central -1 v. Pradhuman Patel
High Court
11 Feb 2025 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
The Pr. Commissioner Of Income Tax -Central -1 v. Pradhuman Patel
Date of order
11 Feb 2025
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Pr. Commissioner Of Income Tax -Central -1 v. Pradhuman Patel, the High Court (2025) dismissed the appeal. The decision went in favour of the assessee.
Decision: 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
$~65
* IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 815/2019
THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 .....Appellant
Through: Mr. Ruchir Bhatia, SSC along with Mr. Anant Mann & Mr. Pratyaksh Gupta, JSCs.
versus
PRADHUMAN PATEL .....Respondent
Through:
Mr. Arvind Kumar, Adv.
CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR
O R D E R11.02.2025
%
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.
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.
The date of 26 March 2025 stands cancelled.
YASHWANT VARMA, J
HARISH VAIDYANATHAN SHANKAR, JFEBRUARY 11, 2025/RW
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