The Commissioner Of Income Tax v. The Installment Supply Co

$~55 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1000/2005 THE COMMISSIONER OF INCOME TAX .....Appellant Through:

Mr. Shlok Chandra, SSC with Ms. Naincy Jain and Ms.

Madhavi Shukla, JSCs.

versus THE INSTALLMENT SUPPLY CO .....Respondent Through:

Mr. Mayank Nagi, Ms. Hurnal Syali Nagi, Mr. Tarun Singh, Advocates.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA

O R D E R

% 20.09.2024 1.

Having heard learned counsel for parties and on perusal of our record, we find that the appeal would fail to meet the pecuniary limit in view of the Central Board of Direct Taxes Circular No. 9/2024 dated 17 September 2024.

2.

Consequently, the appeal shall stand dismissed on the ground of low tax effect.

YASHWANT VARMA, J.

RAVINDER DUDEJA, J.

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