The Pr. Commissioner Of Income Tax -Central -3 v. Bhavya Gold Pvt. Ltd.

$~14 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1420/2018 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -3 ....Appellant Through:

Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Apoorv Agarwal and Mr. Parth Samwal, Jr. Standing Counsels with Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskan Goel, Mr.

Kamakshraj Singh and Ms. Parichi Kohli, Advocates versus BHAVYA GOLD PVT. LTD.

.....Respondent Through:

Mr. Satyen Sethi and Mr. Arta Trana Panda, Advocates

CORAM:

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

O R D E R

% 01.10.2024 1.

The Revenue has filed the present appeal, impugning the order dated 27.06.2018, passed by the learned Income Tax Appellate Tribunal in ITA No. 1391/Del/2018, for the Assessment Year 2010-11. 2.

The learned counsel appearing for the Revenue, at the outset, states that the tax effect involved in the present case is below the threshold limit of ₹2 crores, as stipulated in the circular dated 17.09.2024. The learned counsel also does not dispute that the subject matter does not fall in any of the exceptions, as provided in the said circular. 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 03/07/2025 at 00:21:02

3.

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

VIBHU BAKHRU, J SWARANA KANTA SHARMA, J OCTOBER 01, 2024 zp 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 03/07/2025 at 00:21:02