PR. COMMISSIONER OF INCOME TAX -7 vs. M/S TCK ADVISERS PVT. LTD.

ITA - 44 / 2026HC Delhi22 January 20261 pages

For Petitioner: PUNEET RAI

AI SummaryDismissed

What did the High Court hold?

The High Court, in view of the submission made by the learned counsel for the appellant 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, dismissed the appeal along with any pending applications. The reasoning is based on the administrative instructions issued by the CBDT regarding monetary limits for filing appeals. The ratio decidendi is that appeals with a tax effect below the prescribed monetary limits are to be dismissed. No issue was expressly left undecided.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax -7 against M/s TCK Advisers Pvt. Ltd. The appeal was admitted by the Delhi High Court. The learned counsel for the appellant 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. The respondent was represented by None.

What were the issues?

1. Whether the appeal should be dismissed on the grounds that the tax effect falls below the limits prescribed by CBDT Circulars. Assessee's Contention: Not recorded. Revenue's Contention: 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, warranting dismissal of the appeal.

AI-generated summary — verify with the full judgment below

$~77 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 44/2026, CM APPL. 4569/2026

PR. COMMISSIONER OF INCOME TAX -7 .....Appellant

Through: Mr. Puneet Rai, SSC.

versus

M/S TCK ADVISERS PVT. LTD. .....Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA

HON'BLE MR. JUSTICE VINOD KUMAR

22.01.2026 O R D E R 1. Learned counsel for the appellant 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. JANUARY 22, 2026/dd This is a digitally signed order. 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 27/03/2026 at 14:25:52

Recent GST High Court judgments

Search GST case law →