Pr. Commissioner Of Income Tax-6 New Delhi v. Sh. Ram Mehar Garg

$~73 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 234/2017 PR. COMMISSIONER OF INCOME TAX-6 NEW DELHI .....Appellant Through:

Mr. Sunil Aggarwal, SSC with Mr. Shivansh Aggarwal, Ms.

Priya, Mr. Viplav Acharya, Mr.

Utkarsh, Advs.

versus SH. RAM MEHAR GARG .....Respondent Through:

Mr. Satyan Sethi, Mr. Arta Trana Panda, Ms. Gargi, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R

% 10.02.2025 Undisputedly, the tax effect which forms the 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. The proposed questions of law are kept open to be urged and addressed in an appropriate case.

The next date of hearing i.e. 27.03.2025 shall stand cancelled. YASHWANT VARMA, J.

HARISH VAIDYANATHAN SHANKAR, J.

FEBRUARY 10, 2025/neha 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 17/02/2025 at 17:30:23