Principal Commissioner Of Income Taxdelhi-02 v. M/S Craftpac Container Pvt. Ltd.

$~95 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 116/2018 PRINCIPAL COMMISSIONER OF INCOME TAXDELHI-02 .....Appellant Through:

Appearance not given.

versus M/S CRAFTPAC CONTAINER PVT. LTD. .....Respondent Through:

Mr. Rishabh Malhotra, Ms.

Disha Jham and Mr. Devansh Jain, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R

% 12.12.2024 Undisputedly, the tax effect which forms 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.

YASHWANT VARMA, J.

GIRISH KATHPALIA, J.

DECEMBER 12, 2024/gunn 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 17/12/2024 at 11:40:10