Income-tax appeal by the Revenue where counsel submitted the tax effect was below the CBDT Circular threshold of ₹2 crores; the court disposed of the appeal and pending applications without deciding on merits.
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.
$~27
versus
BRIJ KISHORE
.....Respondent Through: Dr Kapil Goel, Advocate.
CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 16.05.2025
VIBHU BAKHRU, J
TEJAS KARIA, J
MAY 16, 2025/ tr
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 21/05/2025 at 13:45:45
Principal Commissioner of Income Tax-7, New Delhi
Brij Kishore
Vibhu Bakhru
Tejas Karia
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
