Pr Commissioner Of Income Tax Delhi Central 2 v. Ms Gupta And Co Pvt Ltd

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IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 33/2023 & CM No.2231/2023 PR COMMISSIONER OF INCOME TAX DELHI CENTRAL 2 .....Appellant Through:

Mr. Debesh Panda, Ms. Zehra Khan, Mr. Vikramaditya Singh, Ms. Yashika Gupta, Ms. A. Shankar & Mr. O.

Pathak, Advs.

Versus

MS GUPTA AND CO PVT LTD .....Respondent Through:

Mr.

Neeraj Jain, Mr.

Aniket D.

Agrawal & Mr. Abhishek Singhvi, Advs.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MS. JUSTICE SWARANA KANTA SHARMA

O R D E R

% 09.10.2024 1.

The Revenue has filed the present appeal impugning the order dated 14.02.2019 passed by the learned Income Tax Appellate Tribunal in ITA No.730/Del./2016 & CO No.151/Del/2016 for the assessment year 2009-10. 2.

The learned counsel appearing for the Revenue, at the outset, states that the tax effect involved in the present appeal is below the threshold limit of ₹2,00,00,000/- as stipulated in the Circular dated 17.09.2024. 3.

Accordingly, the present appeal as well as the pending application is dismissed on account of low tax effect.

VIBHU BAKHRU, J SWARANA KANTA SHARMA, J OCTOBER 09, 2024 'gsr'

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