Commissioner Of Income Tax Del v. Jyotsna Suri

$~7 & 8 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 84/2006 COMMISSIONER OF INCOME TAX DEL .....Appellant Through:

Mr. Gaurav Gupta, SSC and Mr.

Shivendra Singh, JSC.

versus JYOTSNA SURI .....Respondent Through:

Mr. Prakash Kumar and Ms. Rashmi Singh, Advocates.

+ ITA 180/2006 COMMISSIONER OF INCOME TAX DEL .....Appellant Through:

Mr. Gaurav Gupta, SSC and Mr.

Shivendra Singh, JSC.

versus JYOTSNA SURI .....Respondent Through:

Mr. Prakash Kumar and Ms. Rashmi Singh, Advocates.

CORAM:

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

O R D E R

% 17.01.2026 1.

On perusal of the record more particularly the order dated 24.01.2005 passed by the Income Tax Appellate Tribunal (ITAT) in appeals i.e. ITA No. 2180/Del/98 and ITA No. 3085/Del/99 filed by the Department before it, we find that total addition for the Assessment Year 1996-97 was Rs.25,00,000/- while for the Assessment Year 1994-95 was Rs.3,13,18,000/-.

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2.

Such being a position, even if maximum rate of tax (40%) prevailing at that point of time i.e. 1996-97 taken into consideration, total tax effect would not be more than Rs.75,00,000/- which is definitely below the limit prescribed in CBDT Circular No.5/2024 dated 15.03.2024 read with circular No. 9/2024 dated 17.09.2024.

3.

In view of the aforesaid, the appeals are dismissed. DINESH MEHTA, J.

VINOD KUMAR, J.

JANUARY 17, 2026/MR 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 19/01/2026 at 12:30:02