Departmental income tax appeal where the tax effect fell below INR 2 crores. Applying Circular No. 9/2024, the Delhi High Court dismissed the appeal on the ground of low tax effect, keeping the proposed questions of law open to be urged in an appropriate case.
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COMMISSIONER OF INCOME TAX-IX .....Appellant
versus
GIRIJA COLONIZERS .....Respondent Through: Appearance not given.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR
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 JANUARY 14, 2025/nd
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1 issue framed by the court
Whether an income tax appeal with tax effect below INR 2 crores can be continued in view of Circular No. 9/2024.
1 provisions across 1 enactments
Commissioner of Income Tax-IX
Girija Colonizers
Yashwant Varma
Harish Vaidyanathan Shankar
As recorded by the court registry
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