Delhi High Court - Orders
Pr. Commissioner Of Income Tax-6 vs Nice Projects Pvt. Ltd on 30 January, 2025
Author: Yashwant Varma
Bench: Yashwant Varma
$~350
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 771/2016
PR. COMMISSIONER OF INCOME TAX-6 .....Appellant
Through: Mr. Sunil Agarwal, SSC with
Mr. Shivansh B. Pandya, Mr.
Viplav Acharya and Ms. Priya
Sarkar, JSCs with Mr. Utkarsh
Tiwari, Adv.
versus
NICE PROJECTS PVT. LTD. .....Respondent
Through: Appearance not given.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA
HON'BLE MR. JUSTICE HARISH VAIDYANATHAN
SHANKAR
ORDER
% 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 04/02/2025 at 22:24:18