Delhi High Court
ITA/88/2005 of DIRECTOR OF INCOME TAX EXEMPTI Vs M/S ALL INDIA MOTOR TRANSPORT on 31 August 2026
HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010598952005 + ITA 88/2005 DIRECTOR OF INCOME TAX EXEMPTI .....Appellant Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh & Mr. Yojit Pareek, JSCs. versus M/S ALL INDIA MOTOR TRANSPORT .....Respondent Through: None. CORAM: HON'BLE MR.
$~100
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IN THE HIGH COURT OF DELHI AT NEW DELHI
CNR No. DLHC010598952005
+
ITA 88/2005
DIRECTOR OF INCOME TAX EXEMPTI
.....Appellant
Through:
Mr. Gaurav Gupta, SSC with Mr.
Shivendra Singh & Mr. Yojit Pareek,
JSCs.
versus
M/S ALL INDIA MOTOR TRANSPORT
.....Respondent
Through:
None.
CORAM:
HON'BLE MR. JUSTICE DINESH MEHTA
HON’BLE MR. JUSTICE VIMAL KUMAR YADAV
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O R D E R
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31.08.2026
1. Mr. Shivendra Singh, learned Junior Standing Counsel submitted that the tax effect in the instant appeal falls below the limits prescribed in Circular No.5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024 issued by the Central Board of Direct Taxes.
2. In view of the aforesaid, the appeal is dismissed.
DINESH MEHTA, J.
VIMAL KUMAR YADAV, J. AUGUST 31, 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 02/09/2026 at 10:56:55