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High Court of DelhiITA/22/2008

C.I.T v. Dalmia Cement(Bharat) Ltd

2024-11-28Hon'Ble Mr. Justice Vibhu Bakhru,Hon'Ble Dr. Justice Swarana Kanta Sharma1 pages

$~R-1 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 22/2008 C.I.T .....Appellant Through:

Mr. Anant Mann, JSC.

versus DALMIA CEMENT(BHARAT) LTD .....Respondent Through:

None.

CORAM:

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

O R D E R

% 28.11.2024 1.

The Revenue has filed the present appeal impugning the order dated 29.12.2006 passed by the learned Income Tax Appellate Tribunal in ITA No.4139/Del./2004 for the assessment year(AY) 2001-02. 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 and is not covered by any exceptions as set out in the circular. 3.

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

VIBHU BAKHRU, J SWARANA KANTA SHARMA, J NOVEMBER 28, 2024/at 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 02/12/2024 at 12:08:11