C.I.T v. Sial Sbec Bio Energy Ltd

$~R-39 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1094/2008 C.I.T .....Appellant Through:

Mr. Sanjay Kumar, Sr. Standing Counsel versus SIAL SBEC BIO ENERGY LTD .....Respondent Through:

CORAM:

HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R

% 09.12.2024 4.

The Revenue has filed the present appeal impugning the order dated 21.11.2007 passed by the learned Income Tax Appellate Tribunal in ITA No.1099/Del/2006 for the assessment year 1999-2000. 5.

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. 6.

Accordingly, the present appeal is dismissed on account of low tax effect.

ACTING CHIEF JUSTICE TUSHAR RAO GEDELA, J DECEMBER 09, 2024/ms 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 13/12/2024 at 12:29:16