This is a digitally signed order dismissing the income tax appeal entirely on the ground that the tax effect falls below the threshold limit stipulated in the Circular dated 17.09.2024.
Present appeal is 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.
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CORAM:
HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA
ACTING CHIEF JUSTICE
TUSHAR RAO GEDELA, J
DECEMBER 06, 2024 ‘gsr’ 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 10/12/2024 at 10:59:16
Commissioner of Income Tax Delhi (Central)-II
Venue Video P.Ltd.
Tushar Rao Gedela
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
