Commissioner Of Income Tax Del v. Jindal Photo Films Ltd.

$~R-63 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 443/2007 COMMISSIONER OF INCOME TAX DEL .....Appellant Through:

Mr. Gaurav Gupta, Mr. Shivendra Singh & Mr. Yojit Pareek, Advs.

Versus

JINDAL PHOTO FILMS LTD.

.....Respondent Through:

CORAM:

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

O R D E R

% 12.12.2024 1.

The Revenue has filed the present appeal impugning the order dated 09.08.2006 passed by the learned Income Tax Appellate Tribunal in ITA No.1920/Del./1998 for the assessment year 1994-95. 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.

VIBHU BAKHRU, ACJ TUSHAR RAO GEDELA, J DECEMBER 12, 2024 'gsr'

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