Delhi High Court - Orders
Pr. Commissioner Of Income Tax-6 vs Modipon Limited on 24 January, 2025
Author: Yashwant Varma
Bench: Yashwant Varma
$~58
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 547/2015
PR. COMMISSIONER OF INCOME TAX-6 .....Appellant
Through: Appearance not given
versus
MODIPON LIMITED .....Respondent
Through: Appearance not given
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA
HON'BLE MR. JUSTICE HARISH VAIDYANATHAN
SHANKAR
ORDER
% 24.01.2025 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.
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 24, 2025/neha This is a digitally signed order.
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