COMMISSIONER OF INCOME TAX CENTRAL(I) vs. VIPIN KHANNA

PDF · subscribers
ITA/72/2013HC DelhiDLHC01000083201316 January 2025Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the tax effect in this appeal falls below INR 2 Crores. Consequently, in light of Circular No. 9/2024 dated 17 September 2024, the appeal is not liable to be continued. The Court dismissed the appeal on the ground of low tax effect. The proposed questions of law are expressly left undecided and are kept open to be urged and addressed in an appropriate case. No operative directions for remand or deletion were issued, as the appeal was dismissed on a procedural ground.

What were the facts?

This appeal, ITA 72/2013, was filed by the Commissioner of Income Tax Central(I) (the Revenue) against Vipin Khanna (the assessee). The judgment does not specify the assessment year(s) or the amount in dispute. The procedural history leading to this High Court appeal is not detailed in the provided text. The appeal is before the Delhi High Court.

What were the issues?

The High Court was to decide on the appeal filed by the Revenue. The primary issue, though not explicitly framed as a question of law, revolves around the continuation of the appeal in light of the tax effect. The Revenue, through its counsel Mr. Ruchir Bhatia, SSC, did not present any arguments on the merits of the case. The Respondent, Vipin Khanna, was represented by None. The judgment implicitly acknowledges the existence of proposed questions of law, which are kept open.

AI-generated summary — verify with the full judgment below

$~106 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 72/2013

COMMISSIONER OF INCOME TAX CENTRAL(I) .....Appellant

Through: Mr. Ruchir Bhatia, SSC.

versus

VIPIN KHANNA

.....Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R %

16.01.2025

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 16, 2025/RW

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 24/01/2025 at 16:24:17

Recent GST High Court judgments

Search GST case law →