Dismissed¶14
The Pr. Commissioner of Income Tax -9 v. Ultra Motor India Pvt.Ltd.
Delhi HCITA/163/2019
Case brief
AI extract
What is this about?
ITA 163/2019, High Court of Delhi, order dated 11.02.2025; Pr. Commissioner of Income Tax -9 (appellant, represented by Anurag Ojha, SSC with Hemlata Rawat and V.K. Saksena, JSCs) v. Ultra Motor India Pvt. Ltd. (respondent, unrepresented); appeal dismissed on the ground of low tax effect, tax effect being below INR 2 Crores per Circular No. 9/2024 dated 17 September 2024; questions of law kept open; date of 26 March 2025 cancelled; coram Yashwant Varma and Harish Vaidyanathan Shankar, JJ.; no cases cited; no dissent.
What did the court decide?
The tax effect forming the subject matter of the appeal falls below INR 2 Crores and the appeal is therefore not liable to be continued in light of Circular No. 9/2024 dated 17 September 2024. ¶13