PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. JAINA MARKETING AND ASSOCIATES

$~110 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 499/2024 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 .....Appellant Through: Mr. Sanjay Kumar, Advocate. versus JAINA MARKETING AND ASSOCIATES .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA O R D E R %

23.09.2024 This appeal would fail to qualify the threshold as placed in terms of the Central Board of Direct Taxes Circular No. 09/2024 dated 17 September 2024 and shall consequently stand dismissed on the ground of low tax effect. YASHWANT VARMA, J. RAVINDER DUDEJA, J. SEPTEMBER 23, 2024/vp This is a digitally signed order. 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 27/03/2026 at 12:03:27