Pr. Commissioner Of Income Tax-1 v. M/S Candor Gurgaon Two Developers And Projects Pvt. Ltd.

$~1, 3 and 17 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 441/2024 & CM APPL. 47013/2024 (14 days delay) and CM APPL. 47014/2024 224 days delay in refilling) PR. COMMISSIONER OF INCOME TAX-1 .....Appellant Through:

Mr. Sanjay Kumar and Ms.

Easha, Advocates.

Versus

M/S CANDOR GURGAON TWO DEVELOPERS AND PROJECTS PVT. LTD. .....Respondent Through:

Mr. Sachit Jolly and Mr.

Rishabh Malhotra, Advocates.

3.

+ ITA 443/2024 & CM APPL. 47104/2024 (14 days delay) and CM APPL. 47105/2024 224 days delay in refilling) PR. COMMISSIONER OF INCOME TAX-1 .....Appellant Through:

Mr. Sanjay Kumar and Ms.

Easha, Advocates.

Versus

M/S CANDOR KOLKATA ONE HI TECH STRUCTURE PVT. LTD. .....Respondent Through:

Mr. Sachit Jolly and Mr.

Rishabh Malhotra, Advocates.

17.

+ ITA 448/2024 & CM APPL. 47391/2024 (14 days delay) and CM APPL. 47392/2024 224 days delay in refilling) PR. COMMISSIONER OF INCOME TAX-1, DELHI .....Appellant Through:

Mr. Sanjay Kumar and Ms.

Easha, Advocates.

Versus

M/S CANDOR KOLKATA ONE HI-TECH STRUCTURE P.

LTD. .....Respondent 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 01/10/2024 at 12:02:39

Through:

Mr. Sachit Jolly and Mr.

Rishabh Malhotra, Advocates.

CORAM:

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

O R D E R

% 24.09.2024 1.

In view of the Central Board of Direct Taxes Circular No. 9/2024 dated 17 September 2024, Mr. Kumar, learned counsel for the appellant, submits that the appeals would be liable to be dismissed on the ground of low tax effect.

2.

Ordered accordingly.

YASHWANT VARMA, J.

RAVINDER DUDEJA, J.

SEPTEMBER 24, 2024/vp 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 01/10/2024 at 12:02:39