THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 vs. ANSAL PROPERTIES AND INFRASTRUCTURE LTD.

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ITA - 540 / 2024HC Delhi28 October 20242 pages
For Petitioner: RUCHIR BHATIA

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28.10.

2024

CM APPL. 63518/2024 & CM APPL. 63519/2024

1.

For the reasons stated in these applications, delay of 30 days in filing and 45 days in re-filing the appeal is condoned.

2.

Applications are accordingly allowed and stand disposed of. ITA 540/2024

3.

The Revenue has filed the present appeal impugning the order dated 31.01.2024 passed by the learned Income Tax Appellate Tribunal in ITA No. 2651/Del/2011 and ITA No. 2549/Del/2019 for the assessment year 2015-16. 4. At the outset, the learned counsel appearing for the Revenue states that the tax effect involved in the present appeal is below the threshold limit 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 13:12:27

of ₹2,00,00,000/- as stipulated in the Circular dated 17.09.2024. 5. Accordingly, the present appeal is dismissed on account of low tax effect.

VIBHU BAKHRU, J

SWARANA KANTA SHARMA, J OCTOBER 28, 2024/A

Click here to check corrigendum, if any 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 13:12:27

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