Dismissed¶¶13
Pr. Commissioner of Income Tax, Delhi v. Pawansut Holding Ltd.
Delhi HCITA/422/2026
Case brief
AI extract
What is this about?
Delhi High Court; ITA 422/2026; CM APPL. 34357/2026; CM APPL. 34358/2026; Pr. Commissioner of Income Tax, Delhi v. Pawansut Holding Ltd.; dismissal of income-tax appeal for low tax effect; tax effect below prescribed limit; CBDT Circular No.5/2024 dated 15.03.2024; CBDT Circular No. 9/2024 dated 17.09.2024; Central Board of Direct Taxes monetary limits; appeal dismissed; pending applications disposed of; bench: Hon'ble Mr. Justice Dinesh Mehta and Hon'ble Mr. Justice Vinod Kumar; order dated 20.05.2026.
What did the court decide?
As the tax effect in the appeal falls below the limits prescribed in Circular No.5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024 issued by the Central Board of Direct Taxes, the appeal is dismissed. ¶¶13