Dismissed¶15
Commissioner of Income Tax Del v. Janata Party
Delhi HCITA/114/2006
Case brief
AI extract
What is this about?
Dismissal of income tax appeals for tax effect below CBDT monetary limit; CBDT Circular No.5/2024 dated 15.03.2024; Circular No. 9/2024 dated 17.09.2024; Commissioner of Income Tax DEL v. Janata Party; ITA 114/2006; ITA 126/2006; ITA 320/2006; High Court of Delhi at New Delhi; order dated 11.05.2026; Justices Dinesh Mehta and Vinod Kumar; appellant represented by Ruchir Bhatia (SSC) with Anant Maan and Pratyaksh Gupta (JSCs); respondent unrepresented.
What did the court decide?
The Court dismissed the appeals, accepting that the tax effect in the instant appeals falls below the limit prescribed in CBDT Circular No.5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024. ¶15