Delhi High Court - Orders
The Pr. Commissioner Of Income Tax - Ltu vs Rural Electrification Corpn Ltd on 18 December, 2024
Author: Yashwant Varma
Bench: Yashwant Varma, Dharmesh Sharma
$~56
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 1032/2018
THE PR. COMMISSIONER OF INCOME
TAX - LTU .....Appellant
Through: Mr. Siddhartha Sinha, SSC with
Ms. Anu Priya Nisha Minz,
Adv.
versus
RURAL ELECTRIFICATION CORPN LTD. .....Respondent
Through: Mr. Mayank Nagi and Mr.
Tarun Singh, Advs.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA
HON'BLE MR. JUSTICE DHARMESH SHARMA
ORDER
% 18.12.2024
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.
DHARMESH SHARMA, J.
DECEMBER 18, 2024/DR This is a digitally signed order.
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