Dismissed¶11
The Commissioner of Income Tax Central v. Padmini Technologies Ltd.
Delhi HCITA/1265/2007
Case brief
AI extract
What is this about?
Delhi High Court ITA 1265/2007 (decided 07.02.2025): appeal by Commissioner of Income Tax (Central) against Padmini Technologies Ltd. dismissed solely on the ground of low tax effect, the tax effect being below INR 2 Crores per Circular No. 9/2024 dated 17 September 2024; proposed questions of law expressly kept open. Relevant to monetary-limit dismissals under Circular No. 9/2024; no substantive adjudication of the tax questions; respondent did not appear.
What did the court decide?
The tax effect forming the subject matter of the appeal falls below INR 2 Crores and the appeal is not liable to be continued in light of the provisions of Circular No. 9/2024 dated 17 September 2024. ¶10