Dismissed
Principal Commissioner of Income TAX-10, Delhi v. Rishi Raj Jain
Delhi HCITA/593/2025
Case brief
AI extract
What is this about?
Revenue appeal against an assessment addition was dismissed as the amount involved was below the taxable limit prescribed by Circular No. 9/2024. The Revenue was permitted to seek revival if it establishes that the tax exceeds the prescribed limit.
What did the court decide?
Appeal dismissed under Circular No. 9/2024; liberty to Revenue to move for revival if tax exceeds prescribed limit.