Dismissed¶2
Commissioner of Income Tax Del v. Janata Party
Income Tax Appeals – ITA 114/2006, ITA 126/2006 and ITA 320/2006
Delhi HCITA/320/2006
Case brief
AI extract
What is this about?
Delhi High Court, ITA 114/2006, ITA 126/2006, ITA 320/2006; Commissioner of Income Tax DEL v. Janata Party; dismissal of revenue appeals on ground of tax effect below monetary limit under CBDT Circular No.5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024; coram Dinesh Mehta and Vinod Kumar, JJ.; decided 11.05.2026.
What did the court decide?
In view of the tax effect in the appeals falling below the limit prescribed in CBDT Circular No.5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024, the appeals are dismissed. ¶2