High Court of Delhi · Procedural disposal orders
Principal Commissioner of Income Tax v. N K G Infrastructure Ltd.; Principal Commissioner of Income Tax-4 v. Kunstocom India Ltd. (two orders)
ITA 429/2026 and ITA 430/2026 ·
Revenue appeal dismissed on the recorded low tax effect; underlying tax merits not adjudicated.
1. FACTS OF THE CASE
In ITA 429/2026 and ITA 430/2026, 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
Each of the two separately captioned appeals was dismissed; pending applications in each were disposed of. The PDF contains both orders, each dated 20 May 2026.
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 429/2026 and ITA 430/2026 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
Preserve both parties and appeals
Page 1 concerns N K G Infrastructure in ITA 429/2026; page 2 separately concerns Kunstocom India in ITA 430/2026. The two orders share wording and date but are distinct proceedings, so both identities and the complete two-page source are retained.
Source: PDF p. 2
Source and verification
2-page official High Court of Delhi judgment PDF (DLHC011322602024_1_2026-05-20.pdf).
Original PDF: 2 pages · SHA-256: d873e871da0defeb6c7d4a1f4da0684b2188c4acc8df86a485dc3b6ffaa3f2e6
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.