Pr. Commissioner Of Income Tax, Delhi v. Janak Raj Gupta And Company

$~47 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 205/2026 CM APPL. 16591/2026 PR. COMMISSIONER OF INCOME TAX, DELHI .....Appellant Through:

Mr. Gaurav Gupta, SSC with Mr.

Shivendra Singh, JSC, Mr. Yojit Pareek, JSC and Mr. Surya Jindal, Adv.

versus JANAK RAJ GUPTA AND COMPANY .....Respondent Through:

Mr. Salil Kapoor, Ms Soumya Singh and Ms Ananya Kapoor, Advs.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR % 18.03.2026

O R D E R

1.

Learned counsel for the respondent 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 along with the pending applications, if any, is dismissed.

DINESH MEHTA, J VINOD KUMAR, J MARCH 18, 2026/dd 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 20/03/2026 at 13:10:19