Commissioner of Income Tax, International Taxation-1, New Delhi v. Gurpreet Singh Dhillon

O R D E R %

20.11.2024 CM APPL. 66778/2024 (exemption)

¶1Exemption is allowed, subject to all just exceptions.

¶2Application stands disposed of. ITA 555/2024

¶3The Revenue has filed the present appeal impugning the order dated

25.09.2023 passed by the learned Income Tax Appellate Tribunal in ITA No.2673/Del/2022 for the assessment year 2018-19.

¶4At the outset, the learned counsel appearing for the Revenue states that the tax effect involved in the present appeal is below the threshold limit of ₹2,00,00,000/- as stipulated in the Circular dated 17.09.2024 and is not covered by any exceptions as set out in the circular. This is a digitally signed order. 5. Accordingly, the present appeal is dismissed on account of low tax effect. Pending applications also stand disposed of.

VIBHU BAKHRU, J

SWARANA KANTA SHARMA, J NOVEMBER 20, 2024 zp

Click here to check corrigendum, if any This is a digitally signed order.

* IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 555/2024 & CM APPL. 66779/2024 & CM APPL. 66780/2024 COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, NEW DELHI .....Appellant Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kumar and Mr. Rishabh Nangia, JSCs. versus GURPREET SINGH DHILLON .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MS. JUSTICE SWARANA KANTA SHARMA