The High Court of Delhi dismissed an Income Tax Appellate Tribunal appeal seeking to recover interest on duty levied on certain goods imported by the respondent, as the tax effect fell below the statutory threshold limit specified in a recent circular.
The present appeal is dismissed on account of low tax effect.
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$~R-61
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
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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 00:35:59
Commissioner of Income Tax
FENA PVT LTD
Vibhu Bakhu
Tushar Rao Gedela
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
