The High Court condoned a delay of 780 days in refiling the appeal and dismissed the income tax appeal on the ground that the tax effect fell below the limit prescribed in CBDT Circulars.
Dismissal of ITA 133/2026.
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$~62
PRINCIPAL COMMISSIONER OF INCOME TAX- 10 DELHI
.....Appellant
Through: Mr. Abhishek Maratha, SSC and Mr. Apoorv Agarwal, JSC and Ms. Nupur Sharma, Adv.
versus
JAGAT JEWELS .....Respondent Through: Mr. Akash Ojha, Adv. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 17.02.2026 CM APPL. 10897/2026 ( delay 780 days in refiling appeal )
ITA 133/2026
DINESH MEHTA, J
VINOD KUMAR, J
FEBRUARY 17, 2026/ ss
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 19/02/2026 at 12:46:24
1 issue framed by the court
Whether the delay in refiling the appeal should be condoned?
2 provisions across 1 enactments
PRINCIPAL COMMISSIONER OF INCOME TAX- 10 DELHI
JAGAT JEWELS
DINESH MEHTA
VINOD KUMAR
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
