PR COMMISSIONER OF INCOME TAX DELHI -4 vs. MS GRUNER INDIA PVT LTD
What did the High Court hold?
The High Court held that the appeal should be dismissed. The reasoning provided is that the tax effect in the appeal falls below the monetary limits stipulated by the CBDT Circulars. Specifically, the court referred to CBDT Circular No.5/2024 dated 15.03.2024 and Circular No. 9/2024 dated 17.09.2024. The ratio decidendi is that appeals with a tax effect below the prescribed monetary limits, as per CBDT instructions, are to be dismissed. The operative direction is the dismissal of the appeal and all pending applications. No issue was expressly left undecided.
What were the facts?
The appeal was filed by the Pr. Commissioner of Income Tax, Delhi-4 (the Revenue) against Ms. Gruner India Pvt. Ltd. (the Assessee). The assessment year(s) are not specified in the judgment. The appeal challenges an order or action, the details of which are not provided. The procedural history is limited to the filing of the appeal and pending applications. The Revenue's counsel submitted that the tax effect in the appeal falls below the limits prescribed by CBDT Circular No.5/2024 dated 15.03.2024 and Circular No. 9/2024 dated 17.09.2024. No amount in dispute is stated.
What were the issues?
1. Whether the appeal should be dismissed on the grounds that the tax effect falls below the monetary limits prescribed by CBDT Circulars. Assessee's contentions: Not recorded. Revenue's contentions: 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.
AI-generated summary — verify with the full judgment below
$~58 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 171/2026 CM APPL. 13911/2026 CM APPL. 13912/2026
PR COMMISSIONER OF INCOME TAX DELHI -4 .....Appellant Through: Mr. Shlok Chandra, SSC, Ms. Naincy Jain, Ms. Madhavi Shukla, JSCs & Mr. Udit Dad, Adv.
versus
MS GRUNER INDIA PVT LTD .....Respondent
Through: None.
CORAM:
HON'BLE MR. JUSTICE DINESH MEHTA
HON'BLE MR. JUSTICE VINOD KUMAR
O R D E R %
09.03.2026 1. Mr. Shlok Chandra, learned senior standing counsel appearing 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 is dismissed along with pending applications.
DINESH MEHTA, J
VINOD KUMAR, J MARCH 9, 2026/ck 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 12/03/2026 at 13:26:07
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