Pr. Commissioner Of Income Tax-6, New Delhi v. Micro Spacematrix Solution Pvt. Ltd.

$~351 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 790/2016 PR. COMMISSIONER OF INCOME TAX-6, NEW DELHI .....Appellant Through:

Mr. Puneet Rai, SSC with Mr.

Ashvini Kumar, Mr. Rishabh Navsia, JSC versus MICRO SPACEMATRIX SOLUTION PVT. LTD.

.....Respondent Through:

Mr. Somil Agarwal & Mr.

Dushyant Agarwal, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R

% 30.01.2025 1.

Undisputedly, the tax effect which forms the subject matter of this appeal falls below INR 2 Crores and would thus not be liable to be continued in light of the provisions made in Circular No. 9/2024 dated 17 September 2024.

2.

The appeal is, consequently, dismissed on the ground of low tax effect. The proposed questions of law are kept open to be urged and addressed in an appropriate case.

YASHWANT VARMA, J.

HARISH VAIDYANATHAN SHANKAR, J.

JANUARY 30, 2025/v 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 06/02/2025 at 14:47:34