High Court of Delhi · Procedural disposal orders
Pr. Commissioner of Income Tax, Delhi v. Janak Raj Gupta; Pr. Commissioner of Income Tax-4, Delhi v. GD Infrabuild Pvt. Ltd. (common order)
ITA 371/2026 and ITA 372/2026 ·
Revenue appeal dismissed on the recorded low tax effect; underlying tax merits not adjudicated.
1. FACTS OF THE CASE
In ITA 371/2026 and ITA 372/2026, Revenue’s counsel stated that the tax effect fell below the limits prescribed by CBDT Circular 5/2024 dated 15 March 2024 read with Circular 9/2024 dated 17 September 2024. The supplied order does not state an assessment year or determine the substantive tax dispute.
2. DISCUSSION BY THE COURT
The Court relied on the recorded monetary-limit submission. Its short reasoning concerns whether Revenue’s appeal should proceed under the cited litigation circulars; it contains no adjudication approving a deduction, cancelling a reassessment or deciding the underlying addition.
3. JUDICIAL DECISION
Both identified appeals were dismissed on the recorded low-tax-effect basis. Pending applications were also dismissed.
4. OUTCOME
Respondent assessee retained the benefit of Revenue’s appeal ending on monetary limits; no substantive High Court tax ruling was made.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings.
Read the reason for disposal before relying on the result
The result in ITA 371/2026 and ITA 372/2026 rests on the tax-effect submission under the two identified circulars. It does not supply a merits precedent on the underlying assessment, even though it ends this Revenue appeal.
Source: PDF p. 2
Do not fill gaps with assumed assessment facts
The original does not identify an assessment year, detailed tax computation or the provision governing the underlying addition. Those details cannot responsibly be supplied from a filename, another case or a generic reassessment template.
Source: PDF p. 1
Common disposal does not merge taxpayer identity
ITA 371/2026 concerns Janak Raj Gupta; ITA 372/2026 concerns GD Infrabuild Pvt. Ltd. Both dockets remain in this note and must not be collapsed into another same-name appeal.
Source: PDF p. 1
Source and verification
2-page official High Court of Delhi judgment PDF (DLHC011322422024_1_2026-05-08.pdf).
Original PDF: 2 pages · SHA-256: 9f62690e663d845d55a14b2a1621460b5904288068a48a7a50a938693b953efa
Complete source text and every original page visually reviewed; identity and SHA-256 checked. AI-assisted source analysis.
The order applies CBDT litigation monetary-limit circulars. It does not decide the underlying assessment provisions or identify an assessment year.
Subsequent judicial treatment has not been independently verified.
AI disclosure and professional disclaimer
AI-assisted source review. Independent human approval is not represented.
General research only. Read the complete judgment and verify applicable law and subsequent treatment before reliance.