Commissioner Of Income Tax, (International Taxation-1), New Delhi v. Dsd Noell Gmbh

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IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 533/2024 & CM APPL. 61755-56/2024 COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION-1), NEW DELHI .....Appellant Through:

Mr Puneet Rai, SSC, Mr Ashvini Kumar and Mr Rishabh Nangia, JSCs and Mr Nikhil Jain, Advocate.

versus DSD NOELL GMBH .....Respondent Through:

None.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MS. JUSTICE TARA VITASTA GANJU

O R D E R

% 21.10.2024 1.

The Revenue has filed the present appeal impugning the order dated 21.11.2023 passed by the learned Income Tax Appellate Tribunal (ITAT) in ITA No.7282/Del/2019 for the assessment year (AY) 2016-17. 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. Pending applications also stand disposed of. VIBHU BAKHRU, J TARA VITASTA GANJU, J OCTOBER 21, 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 25/10/2024 at 14:27:20