Delhi HCITA/95/2012
Case brief
AI extract
What is this about?
Delhi High Court, ITA 95/2012, decided 14.01.2025 by Justices Yashwant Varma and Harish Vaidyanathan Shankar. CIT v. Sanjay Kumar Garg. Appeal dismissed on low tax effect: tax effect below INR 2 Crores (Rs. 20,00,00,000), per Circular No. 9/2024 dated 17 September 2024. Questions of law left open. Respondent did not appear. Relevant for searches on tax-effect dismissal, Circular 9/2024, monetary limits for income tax appeals before the Delhi High Court.
What did the court decide?
Since the tax effect forming the subject matter of the appeal falls below INR 2 Crores, the appeal is not liable to be continued in light of the provisions of Circular No. 9/2024 dated 17 September 2024. ¶¶11