PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 v. HAVELLS INDIA LTD.
Court: High Court of Delhi
Bench: HON'BLE MR. JUSTICE DHARMESH SHARMA,HON'BLE MR. JUSTICE YASHWANT VARMA
Judgment date:
Case summary
High Court of Delhi judgment dated 2024-12-05. PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 v. HAVELLS INDIA LTD. Read the judgment and case details on...
Judgment text
$~43 to 47 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 102/2023 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs versus HAVELLS INDIA LTD. ..... Respondent Through: Mr. Paritosh Jain, Mr. Divyansh Jain and Mr. Abhishek Jain, Advs. 44 + ITA 126/2024 & CM APPL. 10307/2024 (235 Days Delay in Refiling) PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs versus M/S HAVELLS INDIA PVT. LTD. ..... Respondent Through: Mr. Paritosh Jain, Mr. Divyansh Jain and Mr. Abhishek Jain, Advs. 45 + ITA 614/2023 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. 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 09/12/2024 at 12:58:39 Easha Kadian, JSCs versus M/S HAVELLS INDIA LTD. ..... Respondent Through: Mr. Paritosh Jain, Mr. Divyansh Jain and Mr. Abhishek Jain, Advs. 46 + ITA 209/2024 and CM APPL. 20609/2024 (282 Days Delay in Refiling) PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs versus M/S HAVELLS INDIA PVT. LTD. ..... Respondent Through: Mr. Paritosh Jain, Mr. Divyansh Jain and Mr. Abhishek Jain, Advs. 47 + ITA 439/2024, CM APPL. 46646/2024 (394 Days Delay), CM APPL. 46647/2024 (138 Days Delay in Refiling) PRINCIPAL COMMISSIONER OF INCOM TAX (CENTRAL)-2 ..... Appellant Through: Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs versus M/S. HAVELLS INDIA LTD ..... Respondent Through: Mr. Paritosh Jain, Mr. Divyansh Jain and Mr. Abhishek Jain, Advs. 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 09/12/2024 at 12:58:39 CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE DHARMESH SHARMA O R D E R % 05. 12. 2024 Mr. Kumar, learned counsel representing the appellants, states that it would not be possible to pursue these appeals any further on account of low tax effect and the provisions made in Circular No. 9/2024 issued by the Central Board of Direct Taxes on 17 September 2024. Consequently, these appeals shall stand dismissed on the ground of low tax effect. The questions of law which were proposed are kept open to be addressed in an appropriate case. YASHWANT VARMA, J. DHARMESH SHARMA, J. DECEMBER 05, 2024/RW 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 09/12/2024 at 12:58:39
Source: High Court of Delhi. Dataset: Dattam Labs. CC BY 4.0. Text extracted automatically; compare with the source PDF for layout and accuracy.