Pr Commissioner Of Income Tax (Central)-1 v. Sh. Sidharth Gupta

$~76 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1143/2017 & CM APPL. 60184/2024 (for directions) PR COMMISSIONER OF INCOME TAX (CENTRAL)-1 .....Appellant Through:

Mr. Puneet Rai, Sr. SC, with Mr.

Ashvini Kumar, SC and Mr. Rishabh Nangia, SC.

versus SH. SIDHARTH GUPTA .....Respondent Through:

Ms.

Prem Lata Bansal, Senior Advocate with Mr. Shivang Bansal, Advocate.

CORAM:

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

O R D E R

% 14.10.2024 1.

The learned counsel for the parties state that the present appeal is below the threshold limit of ₹2,00,00,000/-, as specified in the circular dated 17.09.2024, and the matter does not fall in the exclusionary clause of the said circular.

2.

Consequently, the present appeal is dismissed, on account of low tax effect. Pending application also stands disposed of. VIBHU BAKHRU, J SWARANA KANTA SHARMA, J OCTOBER 14, 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 03/07/2025 at 00:35:49