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ITO Vs. Tribhawan, Kumar Parnami

Case No: ITA No. 2120/Del/2018
Court: INCOME TAX APPELLATE TRIBUNAL DELHI, DELHI BENCH ‘G’ NEW DELHI
Date: 3/12/2025

Parties Involved

appellantITO
respondentTribhuwan Kumar Parnami

Facts Summary

The present appeal is filed by the Department of Revenue against the order of the Commissioner of Income Tax (Appeals) [‘Ld. CIT(A)’ for short] dated 02/01/2018 for the Assessment Year 2009-10. The grievance of the Revenue in the present Appeal shows that the tax effect would be less than Rs.60 lacs.

Decision in favour of

Assessee

Legal Issues

  • 1. Whether the appeal filed by the Revenue is liable to be dismissed based on the CBDT Circular No.09 of 2024 dated 17/09/2024.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

1 precedent cited in this judgement.

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Version 2.0.1Last updated: October 2025
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ITO Vs. Tribhawan, Kumar Parnami | ITA No. 2120/Del/2018 | 2025 | Opakhya