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High Court of DelhiITA/429/2026

Pr. Commissioner Of Income Tax, Delhi v. N K G Infrastructure Ltd.

2026-05-20Hon'Ble Mr. Justice Vinod Kumar,Hon'Ble Mr. Justice Dinesh Mehta2 pages

* IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 429/2026, CM APPL. 34500/2026 & CM APPL. 34501/2026 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 N K G INFRASTRUCTURE LTD.

.....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 $~176 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 12:02:09

* IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 430/2026, CM APPL. 34569/2026 & CM APPL. 34570/2026 PRINCIPAL COMMISSIONER OF INCOME TAX -4 .....Appellant Through:

Mr.

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

versus KUNSTOCOM INDIA LTD .....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 12:02:09