Principal Commissioner Of Income Tax, Delhi-10 v. Smt. Roshni Devi

$~72 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 113/2017 PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI- .....Appellant Through:

Mr. Shlok Chandra, SSC with Ms. Nancy Jain, Ms. Madhvi Shukla, Advs.

versus SMT. ROSHNI DEVI .....Respondent Through:

Appearance not given

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R

% 03.02.2025 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.

FEBRUARY 3, 2025/neha 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 06/02/2025 at 14:47:35