Commissionenr Of Income Tax (International Taxation)-2 v. Peerless Consultancy Services Pvt. Ltd.

$~134 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 678/2023 COMMISSIONENR OF INCOME TAX (INTERNATIONAL TAXATION)-2 .....Appellant Through:

Mr. Puneet Rai, Mr. Ashvini Kumar and Mr. Rishabh Nangia, Advocates versus PEERLESS CONSULTANCY SERVICES PVT. LTD. ...Respondent Through:

Mr.

Shiv Kumar, Mr.

A.K.

Chaudhary and Ms. Akanksha Soni, Advocates

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MS. JUSTICE SWARANA KANTA SHARMA

O R D E R

% 16.10.2024 1.

The Revenue has filed the present appeal impugning the order dated 16.02.2023 passed by the learned Income Tax Appellate Tribunal in ITA No.9750/Del/2019 for the assessment year 2017-18. 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. 3.

Accordingly, the present appeal is dismissed on account of low tax effect.

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4.

Pending application, if any, also stands disposed of. VIBHU BAKHRU, J SWARANA KANTA SHARMA, J OCTOBER 16, 2024 ns Click here to check corrigendum, if any 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 03/07/2025 at 00:30:47