Commissioner Of Income Tax Del v. M/S Prem Nath Motors Ltd

$~R10 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 174/2006 COMMISSIONER OF INCOME TAX DEL .....Appellant Through:

Mr. Indruj Singh Rai, SSC with Mr.

Sanjeev Menon, JSC & Mr. Gaurav Kumar, Adv.

versus M/S PREM NATH MOTORS LTD.

.....Respondent Through:

None.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R

% 25.03.2026 1.

Mr. Indruj Singh Rai, learned Senior Standing Counsel for appellant submitted that the tax effect in the instant appeal falls below the limits prescribed in CBDT Circular No.5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024.

2.

In view of the aforesaid, the appeal is dismissed. DINESH MEHTA, J.

VINOD KUMAR, J.

MARCH 25, 2026/sr 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 30/03/2026 at 15:56:34