The High Court dismissed the income tax appeal because the undisclosed tax effect was below INR 2 Crores, rendering it inadmissible under Circular No. 9/2024. The proposed questions were kept open for a larger bench.
Appeal dismissed on the ground of low tax effect; proposed questions of law kept open.
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PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-
10 .....Appellant
Through: Mr. Shlok Chandra, SSC with Ms. Nancy Jain, Ms. Madhvi Shukla, Advs.
versus
SMT. ROSHNI DEVI .....Respondent Through: Appearance not given
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR
O R D E R % 03.02.2025
Undisputedly, the tax effect which forms the subject matter of this appeal falls below INR 2 Crores and would thus not be liable to be continued in light of the provisions made in Circular No. 9/2024 dated 17 September 2024.
The appeal is, consequently, dismissed on the ground of low tax effect. The proposed questions of law are kept open to be urged and addressed in an appropriate case.
YASHWANT VARMA, J.
HARISH VAIDYANATHAN SHANKAR, J. FEBRUARY 3, 2025/ neha
This is a digitally signed order.
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1 issue framed by the court
Whether the appeal should be dismissed due to low tax effect under Circular No. 9/2024.
1 provisions across 1 enactments
Principal Commissioner of Income Tax, Delhi-10
Smt. Roshni Devi
Yashwant Varma
Harish Vaidyanathan Shankar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
