PR. COMMISSIONER OF INCOME TAX CENTRAL 2 NEW DELHI vs. M/S TEGH INTERNATIONAL

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ITA/846/2016HC DelhiDLHC01296595201630 January 2025Bench: HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR,HON'BLE MR. JUSTICE YASHWANT VARMA1 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 dismissed on the ground of low tax effect. The Court explicitly stated that the proposed questions of law are kept open to be urged and addressed in an appropriate case. No decision was made on the merits of the appeal.

What were the facts?

This appeal, ITA 846/2016, was filed by the Principal Commissioner of Income Tax, Central 2, New Delhi, against M/s Tegh International. The judgment does not specify the assessment year(s) or the specific order or action under challenge, nor does it mention the authority that passed it. The amount in dispute is not explicitly stated, but the tax effect is noted to be below INR 2 Crores. The procedural history is limited to the filing of this appeal by the revenue.

What were the issues?

The Tribunal was not required to decide any substantive questions of law or fact. The appeal was dismissed on the ground of low tax effect. The revenue, represented by Mr. Arvind Kumar, Adv., had filed the appeal. No arguments were recorded for the respondent, M/s Tegh International, as appearance was not given. The judgment does not frame specific questions of law that the Tribunal had to decide.

AI-generated summary — verify with the full judgment below

$~355 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 846/2016 PR. COMMISSIONER OF INCOME TAX CENTRAL 2 NEW DELHI

.....Appellant

Through: Mr. Arvind Kumar, Adv.

versus

M/S TEGH INTERNATIONAL

.....Respondent

Through: Appearance not given.

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 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 06/02/2025 at 14:47:41

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