Pr. Commissioner Of Income Tax, Delhi v. Subhash Chand Gupta

$~166 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 420/2026, CM APPL. 34354/2026 & CM APPL. 34355/2026 PR. COMMISSIONER OF INCOME TAX, DELHI .....Appellant Through:

Mr.

Gaurav Gupta, SSC with Mr.Shivendra Singh & Mr. Yojit Pareek, JSCs and Mr. Surya Jindal, Adv.

versus SUBHASH CHAND GUPTA .....Respondent Through:

CORAM:

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

O R D E R

% 20.05.2026 1.

Learned Senior Standing Counsel for appellant submitted that the tax effect in the instant 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. 2.

In view of the aforesaid, the appeal is dismissed. All pending applications are disposed of.

DINESH MEHTA, J VINOD KUMAR, J MAY 20, 2026/kk 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 23/05/2026 at 12:01:52