Pr. Commissioner of Income Tax, Delhi v. Janak Raj Gupta and Co.
Case brief
What is this about?
Tax-effect dismissal under CBDT Circular No.5/2024 (15.03.2024) read with Circular No.9/2024 (17.09.2024); High Court of Delhi, ITA 360/2026 (connected CM APPL. 29433/2026 — delay of 638 days in re-filing); appellant Pr. Commissioner of Income Tax, Delhi (Gaurav Gupta SSC, Shivendra Singh JSC, Yojit Pareek JSC, Surya Jindal Adv.); respondent Janak Raj Gupta and Co., appearance not given; coram Justices Dinesh Mehta and Vinod Kumar; digitally signed order dated 04.05.2026; appeal dismissed on tax-effect threshold, merits not examined.
What did the court decide?
Accepting learned counsel's submission that the tax effect in the instant appeal 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, the Court dismissed the appeal. ¶¶13