Commissioner Of Income Tax Delhi Iv v. Dalmia Cement (Bharat) Ltd.

$~R-45 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1159/2008 COMMISSIONER OF INCOME TAX DELHI IV .....Appellant Through:

Mr Siddhartha Sinha, SSC, Ms Nring Chamwibo Zeliang and Ms Anu Priya Nisha Minz, Advocates.

Versus

DALMIA CEMENT (BHARAT) LTD.

.....Respondent Through:

CORAM:

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

O R D E R

% 10.12.2024 1.

The Revenue has filed the present appeal impugning the order dated 13.07.2007 passed by the learned Income Tax Appellate Tribunal in ITA No.7515/Del/1996 for the assessment year 1990-91. 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.

ACTING CHIEF JUSTICE TUSHAR RAO GEDELA, J DECEMBER 10, 2024 M 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 00:31:11