Pr. Commissioner Of Income Tax Delhi - 1 v. Ashima Securities (P) Ltd.

$~82, 84 to 91 * IN THE HIGH COURT OF DELHI AT NEW DELHI ITA 511/2018 PRINCIPAL COMMISSIONER OF INCOME TAX - 8 Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin & Ms.

Easha Kadian, Advs.

M/S SBEC BIOENERGY LTD., ITA 629/2018 PR. COMMISSIONER OF INCOME TAX DELHI - 1 Mr. Debesh Panda, SSC.

ASHIMA SECURITIES (P) LTD.

ITA 639/2018 PR. COMMISSIONER OF INCOME TAX DELHI - 1 Mr. Debesh Panda, SSC.

ASHIMA SECURITIES (P) LTD.

ITA 630/2018 PR.COMMISSIONER OF INCOME TAX-1 .....Appellant Mr. Debesh Panda, SSC.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

M/S ABHINAV STEELS PVT. LTD ITA 653/2018 THE COMMISSIONER OF INCOME TAX -EXEMPTION Mr. Abhishek Maratha, SSC.

INDIAN MEDICAL ASSOCIATION ITA 700/2018 PR COMMISSIONER OF INCOME TAX CENTRAL - 2 Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC.

MR. PRASHANT AGGARWAL ITA 703/2018 PR COMMISSIONER OF INCOME TAX CENTRAL - 2 MR. PRASHANT AGGARWAL ITA 704/2018 PR COMMISSIONER OF INCOME TAX CENTRAL - 2 The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

PRASHANT AGGARWAL ITA 709/2018 PR COMMISSIONER OF INCOME TAX CENTRAL - 2 Mr. Debesh Panda, SSC.

PRASHANT AGGARWAL

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE DHARMESH SHARMA

O R D E R

% 16.12.2024 1.

Undisputedly, the tax effect which forms 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.

2.

The appeals are, consequently, dismissed on the ground of low tax effect.

YASHWANT VARMA, J.

DHARMESH SHARMA, J.

DECEMBER 16, 2024 Ch The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.