Principal Commissioner Of Income Tax 7 Delhi v. Span India Pvt Ltd

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IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 243/2024 & CM No.25112/2024 PRINCIPAL COMMISSIONER OF INCOME TAX 7 DELHI .....Appellant Through:

Mr. Sunil Kumar Agarwal, Sr. Adv.

with Mr. Shivansh B. Pandya, Mr.

Viplav Acharya & Mr. Utkarsh Tiwari, Advs.

Versus

SPAN INDIA PVT LTD .....Respondent Through:

None.

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 20.04.2023 passed by the learned Income Tax Appellate Tribunal in ITA No.313/Del./2017 for the assessment year 2011-12. 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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