Pr. Commissioner Of Income Tax (Central)-3, New Delhi v. Raghav Kumar

$~101 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 334/2018 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-3, NEW DELHI .....Appellant Through:

Mr. Abhishek Maratha, SSC, Mr. Apoorv Agarwal, JSC, Mr.

Parth Samwal, JSC with Mr.

Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr.

Kamakshraj Singh and Mr.

Himanshu Gaur, Advs.

versus RAGHAV KUMAR .....Respondent Through:

None.

CORAM:

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

O R D E R

% 12.12.2024 CM APPL. 11055/2018 (Ex.) Allowed, subject to all just exceptions.

The application stands disposed of.

ITA 334/2018 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 11:40:12