Pr. Commissioner Of Income Tax, Central-3, Delhi- 110055 v. Plb Infrastructures Pvt. Ltd.

$~50 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 447/2026, CM APPL. 36359/2026 & CM APPL. 36360/2026 PR. COMMISSIONER OF INCOME TAX, CENTRAL-3, DELHI110055 .....Appellant Through:

Mr.

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

versus PLB INFRASTRUCTURES PVT. LTD.

.....Respondent Through:

CORAM:

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

O R D E R

% 26.05.2026 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. DINESH MEHTA, J VINOD KUMAR, J MAY 26, 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 30/05/2026 at 11:44:32