Principal Commissioner Of Income Tax 10 v. M/S Fine Gujaranwala Jewellers

$~13 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 629/2023 & CM APPL. 59425/2023 - DELAY OF 24 DAYS IN FILING PRINCIPAL COMMISSIONER OF INCOME TAX 10 .....Appellant Through:

Mr. Anurag Ojha, SSC with Ms. Hemlata Rawat & Mr. V K Saksena, Advs.

versus M/S FINE GUJARANWALA JEWELLERS .....Respondent Through:

Mr. S Krishan & Mr. Harshit Chauhan, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE DHARMESH SHARMA

O R D E R

% 17.12.2024 1.

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.

2.

The appeal is, consequently, dismissed on the ground of low tax effect. The proposed questions of law are kept open to be addressed and urged in an appropriate case.

YASHWANT VARMA, J.

DHARMESH SHARMA, J.

DECEMBER 17, 2024 Ch 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 20/12/2024 at 12:49:45