Delhi ITA dismissed by Section 264 of income-tax. High Court dismissed appeal as tax effect below ₹2 cr threshold per 2024 Circular.
Appeal dismissed on account of low tax effect.
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* IN THE HIGH COURT OF DELHI AT NEW DELHI
THE PR COMMISSIONER OF INCOME TAX 6
.....Appellant Through: Mr Aseem Chawla, SSC, Ms Monica Benjamin, and Ms Priya Sarkar, JSCs and Ms Pratistha Advocate for the Revenue.
versus
MOTHERSON SUMI INFOTECH AND DESIGN LTD
.....Respondent Through: Mr Rohit Tiwari, Ms Tanya, Ms Shivanshi and Mr Shobhit Tiwari, Advocates.
CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MS. JUSTICE SWARANA KANTA SHARMA
O R D E R
%
08.11.2024
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.
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 12/11/2024 at 11:08:12
effect.
VIBHU BAKHRU, J
SWARANA KANTA SHARMA, J
NOVEMBER 08, 2024 M
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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 12/11/2024 at 11:08:12
THE PR COMMISSIONER OF INCOME TAX
MOTHERSON SUMI INFOTECH AND DESIGN LTD
VIBHU BAKHRU
SWARANA KANTA SHARMA
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
