Pr. Commissioner Of Income Tax-4, Delhi v. Gd Infrabuild Pvt. Ltd.

$~16 and 17 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 371/2026 CM APPL. 30859/2026 PR. COMMISSIONER OF INCOME TAX, DELHI .....Appellant Through:

Mr.

Gaurav Gupta, SSC, Mr.

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

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

Mr. Manoranjan Nayak, Adv.

+ ITA 372/2026 CM APPL. 30860/2026 CM APPL. 30861/2026PR. COMMISSIONER OF INCOME TAX-4, DELHI .....Appellant Through:

Mr.

Gaurav Gupta, SSC, Mr.

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

versus GD INFRABUILD PVT. LTD.

.....Respondent Through:

Mr. Manoranjan Nayak, Adv.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE AMIT MAHAJAN

O R D E R

% 08.05.2026 1.

Learned counsel for the appellant submitted that the tax effect in the instant appeals fall below the limit prescribed in CBDT Circular No.5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024. 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 12/05/2026 at 12:13:43

2.

In view of the aforesaid, the appeals are dismissed along with pending applications.

DINESH MEHTA, J AMIT MAHAJAN, J MAY 8, 2026/ss 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 12/05/2026 at 12:13:43