Income tax appeal by Revenue against Tribunal order for assessment year 1994-95. Counsel conceded tax effect below the ₹2,00,00,000 threshold under the September 2024 circular, and the appeal was dismissed on account of low tax effect.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
$~R-56
COMMISSIONER OF INCOME TAX .....Appellant
Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kumar and Mr. Rishabh Nangia, JSCs
versus
FENA PVT LTD .....Respondent
Through:
CORAM:
HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA
O R D E R % 11.12.2024
VIBHU BAKHRU, ACJ
TUSHAR RAO GEDELA, J
DECEMBER 11, 2024 Aj
Click here to check corrigendum, if any
This is a digitally signed order. 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 03/07/2025 at 00:18:28
Commissioner of Income Tax
Fena Pvt Ltd
Vibhu Bakhru
Tushar Rao Gedela
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
