PR COMMISSIONER OF INCOME TAX CENTRAL - 2 vs. PRASHANT AGGARWAL

$~82, 84 to 91 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 511/2018

PRINCIPAL COMMISSIONER OF INCOME TAX - 8

.....Appellant Through: Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin & Ms. Easha Kadian, Advs.

versus

M/S SBEC BIOENERGY LTD.,

.....Respondent

Through: 84 + ITA 629/2018

PR. COMMISSIONER OF INCOME TAX DELHI - 1

.....Appellant Through: Mr. Debesh Panda, SSC.

versus

ASHIMA SECURITIES (P) LTD.

.....Respondent

Through: 85 + ITA 639/2018

PR. COMMISSIONER OF INCOME TAX DELHI - 1

.....Appellant

Through: Mr. Debesh Panda, SSC.

versus

ASHIMA SECURITIES (P) LTD.

.....Respondent

Through: 86 + ITA 630/2018

PR.COMMISSIONER OF INCOME TAX-1 .....Appellant

Through: Mr. Debesh Panda, SSC.

versus

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 20/12/2024 at 12:49:57

M/S ABHINAV STEELS PVT. LTD .....Respondent

Through: 87 + ITA 653/2018

THE COMMISSIONER OF INCOME TAX -EXEMPTION

.....Appellant

Through: Mr. Abhishek Maratha, SSC.

versus

INDIAN MEDICAL ASSOCIATION .....Respondent

Through: 88 + ITA 700/2018

PR COMMISSIONER OF INCOME TAX CENTRAL - 2

.....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC.

versus

MR. PRASHANT AGGARWAL

.....Respondent

Through: 89 + ITA 703/2018

PR COMMISSIONER OF INCOME TAX CENTRAL – 2

.....Appellant

Through:

versus

MR. PRASHANT AGGARWAL

.....Respondent

Through: 90 + ITA 704/2018

PR COMMISSIONER OF INCOME TAX CENTRAL - 2

.....Appellant

Through:

versus

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 20/12/2024 at 12:49:57

PRASHANT AGGARWAL

.....Respondent

Through: 91 + ITA 709/2018

PR COMMISSIONER OF INCOME TAX CENTRAL - 2

.....Appellant

Through: Mr. Debesh Panda, SSC.

versus

PRASHANT AGGARWAL

.....Respondent

Through:

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE DHARMESH SHARMA

O R D E R %

16.12.2024 1. Undisputedly, the tax effect which forms 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 appeals are, consequently, dismissed on the ground of low tax effect. YASHWANT VARMA, J.

DHARMESH SHARMA, J. DECEMBER 16, 2024 Ch

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 20/12/2024 at 12:49:57