Pr. Commissioner of Income Tax, Delhi v. Yograj Arora
Case brief
What is this about?
Income-tax appeal ITA 391/2026, Pr. Commissioner of Income Tax, Delhi v. Yograj Arora, High Court of Delhi, order dated 12.05.2026, coram Justices Dinesh Mehta and Vinod Kumar; appeal dismissed on tax effect falling below CBDT Circular No.5/2024 (15.03.2024) read with Circular No. 9/2024 (17.09.2024) monetary limit; pending CM APPL. 31883/2026 and 31884/2026 disposed; respondent absent.
What did the court decide?
The appeal was dismissed because 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. ¶13