Dismissed

Pr. Commissioner of Income Tax (CENTRAL)-2 v. Havells India Ltd.

Delhi HC5 Dec 2024ITA/102/2023

Case brief

AI extract

What is this about?

The Delhi High Court dismissed multiple Income Tax Appeals filed by the Principal Commissioner of Income Tax against Havelles India Ltd. The appeals were dismissed on grounds of low tax effect and provisions under Circular No. 9/2024, with legal questions kept open for future addressing.

What did the court decide?

Appeals stood dismissed on ground of low tax effect; questions of law kept open.

Pr. Commissioner of Income Tax (CENTRAL)-2 Vs Havells India Ltd. — Income Tax | Delhi HC (2024)

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$~43 to 47

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- ITA 102/2023

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PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2

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.....Appellant Through: Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs

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versus HAVELLS INDIA LTD. .....Respondent Through: Mr. Paritosh Jain, Mr. Divyansh Jain and Mr. Abhishek Jain, Advs.

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- ITA 126/2024 & CM APPL. 10307/2024 (235 Days Delay in Refiling)

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PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2

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.....Appellant Through: Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs

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versus

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M/S HAVELLS INDIA PVT. LTD. .....Respondent Through: Mr. Paritosh Jain, Mr. Divyansh Jain and Mr. Abhishek Jain, Advs.

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- ITA 614/2023

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PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2

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.....Appellant Through: Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms.

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 09/12/2024 at 12:58:39

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Easha Kadian, JSCs

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versus

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M/S HAVELLS INDIA LTD. .....Respondent Through: Mr. Paritosh Jain, Mr. Divyansh Jain and Mr. Abhishek Jain, Advs.

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- ITA 209/2024 and CM APPL. 20609/2024 (282 Days Delay in Refiling)

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PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2

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.....Appellant Through: Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs

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versus

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M/S HAVELLS INDIA PVT. LTD. .....Respondent Through: Mr. Paritosh Jain, Mr. Divyansh Jain and Mr. Abhishek Jain, Advs.

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- ITA 439/2024, CM APPL. 46646/2024 (394 Days Delay), CM APPL. 46647/2024 (138 Days Delay in Refiling)

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PRINCIPAL COMMISSIONER OF INCOM TAX

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(CENTRAL)-2 .....Appellant Through: Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs

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versus

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M/S. HAVELLS INDIA LTD .....Respondent Through: Mr. Paritosh Jain, Mr. Divyansh Jain and Mr. Abhishek Jain, Advs.

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 09/12/2024 at 12:58:39

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CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE DHARMESH SHARMA

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O R D E R 05.12.2024

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Mr. Kumar, learned counsel representing the appellants, states that it would not be possible to pursue these appeals any further on account of low tax effect and the provisions made in Circular No. 9/2024 issued by the Central Board of Direct Taxes on 17 September 2024.

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Consequently, these appeals shall stand dismissed on the ground of low tax effect. The questions of law which were proposed are kept open to be addressed in an appropriate case.

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YASHWANT VARMA, J.

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DHARMESH SHARMA, J.

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DECEMBER 05, 2024/ RW

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 09/12/2024 at 12:58:39

Pr. Commissioner of Income Tax (CENTRAL)-2 v. Havells India Ltd.

Case brief

What is this about?

What did the court decide?

Pr. Commissioner of Income Tax (CENTRAL)-2 v. Havells India Ltd.

Case brief

What is this about?

What did the court decide?

What the court decided

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