COMNR.OF I.TAX vs. UMERI DISTILLERY PVT

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ITA/126/2006HC OrissaODHC01040625200627 February 2017Bench: MR. JUSTICE I.MAHANTY,MR. JUSTICE BISWAJIT MOHANTY1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that in view of the submission made by the learned Senior Standing Counsel for the Appellant that the tax effect in the instant appeals 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 appeals are dismissed. The reasoning is based on the administrative instructions issued by the CBDT regarding the monetary limits for filing appeals. The ratio decidendi is that appeals with a tax effect below the prescribed monetary limits are to be dismissed. The operative direction is the dismissal of the appeals.

What were the facts?

The appeals were filed by the Commissioner of Income Tax (Appellant) against the respondent, Janata Party. The assessment years are not specified in the provided text. The appeals challenge an order or action, the specifics of which are not detailed. The procedural history indicates that the appeals were listed before the High Court of Delhi. The tax effect in the instant appeals was stated to fall below the limits prescribed in CBDT Circular No. 5/2024 and Circular No. 9/2024.

What were the issues?

1. Whether the appeals filed by the Revenue are maintainable in light of the tax effect falling below the monetary limits prescribed by the CBDT Circulars. The Revenue, through its counsel, argued that the tax effect in the instant appeals falls below the limit prescribed in CBDT Circular No. 5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024. No arguments were recorded for the Respondent.

AI-generated summary — verify with the full judgment below

$~106 to 108 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 114/2006 + ITA 126/2006 + ITA 320/2006

COMMISSIONER OF INCOME TAX DEL .....Appellant

Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Maan & Mr. Pratyaksh Gupta, JSCs.

versus

JANATA PARTY

.....Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA

HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R %

11.05.2026 1. Mr. Ruchir Bhatia, Learned Senior Standing Counsel, submitted that the tax effect in the instant appeals falls below the limit 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 appeals are dismissed.

DINESH MEHTA, J.

VINOD KUMAR, J. MAY 11, 2026/nk

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 14/05/2026 at 12:11:33

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