Principal Commissioner of Income Tax -10 Delhi v. Pinnacle Clothing Company
Case brief
What is this about?
Administrative closure order of a Delhi High Court income-tax appeal (ITA 406/2025) on the ground of 'Low Tax Effect'. Keywords: low tax effect; appeal closed; condonation of delay; 32 days filing delay; 534 days re-filing delay; CM APPL. 57394/2025; CM APPL. 57395/2025; Principal Commissioner of Income Tax -10 Delhi; Pinnacle Clothing Company; Abhishek Maratha SSC; K. Sampat Sr. Adv.; V. Kameswar Rao; Vinod Kumar; 11.09.2025. Relevant for advocates tracking closure-without-adjudication of IT appeals under the low tax effect criterion; carries no substantive legal ruling, precedent engagement, or quantum.
What did the court decide?
None adjudicated on merits; the appeal ITA 406/2025 was closed on the ground of Low Tax Effect at the appellant counsel's request, and delay of 32 days (filing) and 534 days (re-filing) was condoned with the delay applications disposed of.