ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Principal Commissioner of Income Tax v. Kulbhsuhan Gupta
Income Tax Appeal No. 41 of 2016 ·
Supplied court order; no reported citation stated
Low-tax-effect dismissal with express conditional liberty to Revenue to seek recall.
Division Bench · Naheed Ara Moonis · Saumitra Dayal Singh
1. Facts of the case
The Revenue appeal under section 260-A arose from the Income Tax Appellate Tribunal, Delhi Bench D, New Delhi, order dated 28 September 2015 in ITA 2269/Del./2010, AY 2005-06. The High Court docket is Income Tax Appeal No. 41 of 2016.
2. Discussion by the Hon’ble Court
Revenue’s counsel stated that, at present, the appeal appeared to be below the monetary limit. The Court recorded the Rs.1 crore limit under Circular No.17 of 2019 dated 8 August 2019, then separately addressed the possibility of contrary written instructions.
3. Judicial decision
The appeal was dismissed for low tax effect. If Revenue’s counsel receives contrary written instructions that the matter is above the monetary limit, counsel is at liberty to file a recall application.
4. Outcome / in whose favour
The appeal was dismissed with the conditional recall liberty in paragraph 6. The source does not establish that contrary instructions were received, that recall was sought or that any recall application succeeded.
5. AKHB REVIEW POINT
Do not describe this as unconditional finality. Any later reliance must account for the precise written-instructions condition and check the subsequent docket; this source proves permission to apply, not an actual reopening. The unusual respondent spelling “Kulbhsuhan Gupta” is retained from the caption.
Source: PDF p.1, caption and paragraph 6; editorial distinction
Source and verification
Complete supplied one-page original read. Local original bytes independently match the previously verified individual Drive original SHA-256; source-page visual inspection is recorded in the existing review evidence. No PAN is stated. Later treatment and current law are not cleared.
Source SHA-256: 62f8df7b929bae0df0dbcc9b033cf9ce3d70462a825964791758bebe414c05b8
Only provisions expressly identified in this order are recorded. No current monetary threshold or current statutory equivalence is inferred.
Source checked 2026-10-19. Later proceedings and current precedential treatment have not been comprehensively verified.
AI disclosure and professional disclaimer
This AKHB research note was prepared with AI assistance from an identified primary report. Independent human review is not represented.
General legal and tax research only; not legal or tax advice. Verify the complete judgment, applicable statutory version and subsequent treatment before reliance. The AKHB REVIEW POINT is editorial analysis, not the Court’s holding. No current-law clearance is claimed.