PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 v. M/S RAVNET SOLUTIONS PVT. LTD.

Delhi High Court · 17 Nov 2020 · 2020:DHC:3906-DB
Manmohan; Sanjeev Narula
ITA 1309/2018
2020:DHC:3906-DB
tax appeal_dismissed

AI Summary

The Delhi High Court dismissed income tax appeals due to the tax effect being below the Rs. 1 crore threshold prescribed by CBDT Circular No. 17/2019.

Full Text
Translation output
(E> $-27 to 30 HIGH COURT OF DELHI
ITA 1309/2018
PR.COMMISSIONER OFINCOME TAX(CENTRAL)-2 Appellant
Through: Mr.Kunal Sharma,Advocate with Ms.Zehi'a Khan,Advocate.
VERSUS
M/S RAVNET SOLUTIONS PVT.LTD. Respondent
Through: None.
WITH
ITA 1310/2018
OFINCOMETAX(CENTRAL)-2 Appellant Though:Mr.Kunal Sharma,Advocate with
Ms.Zehra Khan,Advocate.
VERSUS
M/S RAVNET SOLUTIONS PVT.LTD. Respondent
WITH
ITAI32I/20I8 OFINCOMETAX(CENTRAL)-2 Appellant
2020:DHC:3906-DB
VERSUS
M/SRAVNETSOLUTIONSPVT.LTD Respondent
Through; None.
AND
ITA 1322/2018
OFINCOME TAX(CENTRAL)-2 Appellant
VERSUS
M/S RAVNET SOLUTIONS PVT.LTD Respondent
CORAM:
HON'BLE MR.JUSTICE MANMOHAN
HON'BLE MR.JUSTICE SANJEEV NARULA
17.11.2020 The appeals have been heard by wayofvideo conferencing.
Admittedly, the tax effect in the present appeals is lower than the threshold limit ofRs.1,00,00,000/- prescribed in Circular No.17/2019 dated
08*''August,2019issued bythe CentralBoardofDirectTaxes.
Consequently, present appeals are dismissed on account oflow tax effect.
Theorder be uploadedonthe websiteforthwith.Copyofthe order be alsoforwardedtothelearnedcounselthrough e-mail.
MANMOHAN,J SANJEEV NARUEA,J NOVEMBER 17,2020 js
JUDGMENT