COMMISSIONER OF INCOME TAX DEL vs. JYOTSNA SURI

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ITA/84/2006HC DelhiDLHC01062334200617 January 2026Bench: HON'BLE MR. JUSTICE VINOD KUMAR,HON'BLE MR. JUSTICE DINESH MEHTA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court found that the total tax effect of the additions made by the ITAT was below the limit prescribed by CBDT Circulars No. 5/2024 and 9/2024. Therefore, the appeals filed by the Department were dismissed.

What were the facts?

The Income Tax Appellate Tribunal (ITAT) had made additions to the assessee's income for Assessment Years 1996-97 and 1994-95, amounting to Rs. 25,00,000/- and Rs. 3,13,18,000/- respectively. The tax effect of these additions was calculated.

What were the issues?

The primary issue was whether the tax effect of the ITAT's additions fell within the monetary limits for filing appeals as per CBDT circulars.

Which sections of the Income-tax Act were involved?

Not specified

AI-generated summary — verify with the full judgment below

$~7 & 8 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 84/2006

COMMISSIONER OF INCOME TAX DEL .....Appellant Through: Mr. Gaurav Gupta, SSC and Mr. Shivendra Singh, JSC.

versus

JYOTSNA SURI

.....Respondent Through: Mr. Prakash Kumar and Ms. Rashmi Singh, Advocates.

+ ITA 180/2006

COMMISSIONER OF INCOME TAX DEL .....Appellant Through: Mr. Gaurav Gupta, SSC and Mr. Shivendra Singh, JSC.

versus

JYOTSNA SURI

.....Respondent Through: Mr. Prakash Kumar and Ms. Rashmi Singh, Advocates.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA

HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R %

17.01.2026 1. On perusal of the record more particularly the order dated 24.01.2005 passed by the Income Tax Appellate Tribunal (ITAT) in appeals i.e. ITA No. 2180/Del/98 and ITA No. 3085/Del/99 filed by the Department before it, we find that total addition for the Assessment Year 1996-97 was Rs.25,00,000/- while for the Assessment Year 1994-95 was Rs.3,13,18,000/-. 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 19/01/2026 at 12:29:32

2.

Such being a position, even if maximum rate of tax (40%) prevailing at that point of time i.e. 1996-97 taken into consideration, total tax effect would not be more than Rs.75,00,000/- which is definitely below the limit prescribed in CBDT Circular No.5/2024 dated 15.03.2024 read with circular No. 9/2024 dated 17.09.2024. 3. In view of the aforesaid, the appeals are dismissed.

DINESH MEHTA, J.

VINOD KUMAR, J. JANUARY 17, 2026/MR

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 19/01/2026 at 12:29:32

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