The Commissioner Of Income Tax v. Sapna Tours Travels & Leasing

$~R-72 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 630/2007 THE COMMISSIONER OF INCOME TAX .....

Appellant Through:

Mr Debesh Panda, Ms Zehra Khan and Mr Vikramaditya Singh, Advocates.

Versus

SAPNA TOURS TRAVELS & LEASING .....Respondent Through:

CORAM:

HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R

% 16.12.2024 1.

The Revenue has filed the present appeal impugning the order dated 29.06.2006 passed by the learned Income Tax Appellate Tribunal in ITA No.4268/Del./2003 for the assessment year 2000-01. 2.

At the outset, the learned counsel appearing for the Revenue 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 and is not covered by any exceptions as set out in the circular. 3.

Accordingly, the present appeal is dismissed on account of low tax effect. All pending applications are also dismissed. VIBHU BAKHRU, ACJ TUSHAR RAO GEDELA, J DECEMBER 16, 2024 RK Click here to check corrigendum, if any The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 20/12/2024 at 12:49:43