This order dismisses multiple income tax appeals before the High Court of Delhi on the ground that the tax effect falls below the threshold limit established under Circular No. 9/2024 dated 17 September 2024.
All appeals are dismissed on the ground 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.
$~59 & 61 to 68
PR. COMMISSIONER OF INCOME TAX (CENTRAL)-3, NEW DELHI .....Appellant Through: Mr. Abhishek Maratha, SSC with Mr. Apoorv Agarwal and Mr. Parth Semwal, JSCs with Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh, Ms. Muskaan Goel, Mr. Himanshu Gaur and Mr. Kamakshraj Singh, Advs. versus RAJIV KUMAR .....Respondent Through: Mr. Somil Agarwal and Mr. Dushyant Agarwal, Advs. 61
COMMISSIONER OF INCOME TAX-(EXEMPTIONS)
.....Appellant Through: Mr. Siddhartha Sinha, SSC with Ms. Anuja Pethia, JSC with Ms. Anu Priya Nisha Minz and Mr. Srikant Singh, Advs. versus APARNA ASHRAM .....Respondent Through: None. 62
COMMISSIONER OF INCOME TAX-(EXEMPTIONS)
.....Appellant Through: Mr. Siddhartha Sinha, SSC with Ms. Anuja Pethia, JSC with Ms.
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Anu Priya Nisha Minz and Mr. Srikant Singh, Advs.
versus
APARNA ASHRAM .....Respondent
Through: None.
63
COMMISSIONER OF INCOME TAX-(EXEMPTIONS)
.....Appellant Through: Mr. Siddhartha Sinha, SSC with Ms. Anuja Pethia, JSC with Ms. Anu Priya Nisha Minz and Mr. Srikant Singh, Advs.
versus
APARNA ASHRAM .....Respondent
Through: None.
64
COMMISSIONER OF INCOME TAX-(EXEMPTIONS)
.....Appellant Through: Mr. Siddhartha Sinha, SSC with Ms. Anuja Pethia, JSC with Ms. Anu Priya Nisha Minz and Mr. Srikant Singh, Advs.
versus
APARNA ASHRAM .....Respondent
Through: None. 65
.....Appellant
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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 17/12/2024 at 11:40:10
Through: Mr. Siddhartha Sinha, SSC with Ms. Anuja Pethia, JSC with Ms. Anu Priya Nisha Minz and Mr. Srikant Singh, Advs. versus APARNA ASHRAM .....Respondent Through: None. 66 + ITA 408/2018 COMMISSIONER OF INCOME TAX-(EXEMPTIONS) .....Appellant Through: Mr. Siddhartha Sinha, SSC with Ms. Anuja Pethia, JSC with Ms. Anu Priya Nisha Minz and Mr. Srikant Singh, Advs.
versus APARNA ASHRAM .....Respondent Through: None. 67 + ITA 434/2018 PR. COMMISSIONER OF INCOME TAX-6 .....Appellant Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kumar and Mr. Rishabh Nangia, JSCs versus MAYAR INDIA LTD .....Respondent Through: None. 68 + ITA 478/2018 COMMISSIONER OF INCOME TAX .....Appellant Through: Mr. Sanjay Kumar, SSC. versus ADI BPO SERVICES LTD. .....Respondent
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Through: Mr. Somil Agarwal and Mr. Dushyant Agarwal, Advs.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE DHARMESH SHARMA
O R D E R % 13.12.2024
Undisputedly, the tax effect which forms subject matter of these appeals falls below INR 2 crores and they would thus not be liable to be continued in light of the provisions made in Circular No. 9/2024 dated 17 September 2024.
These appeals are consequently dismissed on the ground of low tax effect.
YASHWANT VARMA, J.
DHARMESH SHARMA, J.
DECEMBER 13, 2024/ RW
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 17/12/2024 at 11:40:10
PR. COMMISSIONER OF INCOME TAX (CENTRAL)-3, NEW DELHI / COMMISSIONER OF INCOME TAX-(EXEMPTIONS)
RAJIV KUMAR
APARNA ASHRAM
MAYAR INDIA LTD
ADI BPO SERVICES LTD.
YASHWANT VARMA
DHARMESH SHARMA
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
