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High Court of DelhiITA/1226/2018

Pr. Commissioner Of Income Tax Delhi -5 v. M/S. Kuber Floritech Ltd.

2024-11-06Hon'Ble Mr. Justice Vibhu Bakhru,Hon'Ble Dr. Justice Swarana Kanta Sharma1 pages

$~16 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1226/2018 PR. COMMISSIONER OF INCOME TAX DELHI -5 .....Appellant Through:

Mr. Siddhartha Sinha, SSC with Ms.

Dacchita Sinha, Ms. Anuja Pethia, JSCs & Mr. Nring Chamwibo Zeliang & Ms. Anu Priya Nisha Minz, Advocates.

versus M/S. KUBER FLORITECH LTD.

.....Respondent Through:

None.

CORAM:

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

O R D E R

% 06.11.2024 1.

The Revenue has filed the present appeal impugning the order dated 17.01.2018 passed by the learned Income Tax Appellate Tribunal in ITA No. 5542/Del/2010 for the assessment year (AY) 1997-98. 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. 3.

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

VIBHU BAKHRU, J SWARANA KANTA SHARMA, J NOVEMBER 06, 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 13/11/2024 at 12:15:19