Case Law › High Court › Tiwari, Advs v. S.m.properties P.ltd

Tiwari, Advs v. S.m.properties P.ltd

High Court 03 Dec 2024 In favour of: Unclear

Forum / Bench

High Court · dhcdb

Parties

Date of order

03 Dec 2024

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Tiwari, Advs v. S.m.properties P.ltd, the High Court (2024) dismissed the appeal.

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.

$~Regular – 18 IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 568/2008 COMMISSIONER OF INCOME TAX DELHI .....Appellant Through: Mr. S. Agarwal, Mr. S.B. Pandya, Mr. Viplav Acharya & Mr. Utkarsh Tiwari, Advs. Versus Counsel for the respondent. S.M.PROPERTIES P.LTD. .....Respondent Through: CORAM:HON'BLE MR. JUSTICE VIBHU BAKHRUHON'BLE MS. JUSTICE SWARANA KANTA SHARMAO R D E R 03.12.2024 % 1.The Revenue has filed the present appeal impugning the order dated 10.10.2007 passed by the learned Income Tax Appellate Tribunal in IT (SS) A. No.365/Del/2005 for the bock period 1990 to 2001. 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, J DECEMBER 03, 2024 ‘gsr’ SWARANA KANTA SHARMA, J Click here to check corrigendum, if any

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