Commissioner Of Income Tax, International Taxation-1, New Delhi v. Gurpreet Singh Dhillon

$~60 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 555/2024 & CM APPL. 66779/2024 & CM APPL. 66780/2024 COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, NEW DELHI .....Appellant Through:

Mr. Puneet Rai, SSC with Mr.

Ashvini Kumar and Mr. Rishabh Nangia, JSCs.

versus GURPREET SINGH DHILLON .....Respondent Through:

None.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MS. JUSTICE SWARANA KANTA SHARMA

O R D E R

% 20.11.2024 CM APPL. 66778/2024 (exemption) 1.

Exemption is allowed, subject to all just exceptions. 2.

Application stands disposed of.

ITA 555/2024 3.

The Revenue has filed the present appeal impugning the order dated 25.09.2023 passed by the learned Income Tax Appellate Tribunal in ITA No.2673/Del/2022 for the assessment year 2018-19. 4.

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. 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 29/11/2024 at 12:52:25

5.

Accordingly, the present appeal is dismissed on account of low tax effect. Pending applications also stand disposed of. VIBHU BAKHRU, J SWARANA KANTA SHARMA, J NOVEMBER 20, 2024 zp 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 29/11/2024 at 12:52:25