Delhi High Court
ITA/691/2026 of PR. COMMISSIONER OF INCOME TAX-4, NEW DELHI Vs MAGNUM STEEL LTD on 24 August 2026
HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC011323202024 + ITA 691/2026 CM APPL. 57395/2026 CM APPL. 57396/2026 PR. COMMISSIONER OF INCOME TAX-4, NEW DELHI .....Appellant Through: Mr. Shlok Chandra, SSC with Ms. Naincy Jain, Ms. Madhavi Shukla, JSCs. & Mr. Udit Dad, Adv. versus MAGNUM
$~105
*
IN THE HIGH COURT OF DELHI AT NEW DELHI
CNR No. DLHC011323202024
+
ITA 691/2026 CM APPL. 57395/2026 CM APPL. 57396/2026
PR. COMMISSIONER OF INCOME TAX-4, NEW DELHI
.....Appellant
Through:
Mr. Shlok Chandra, SSC with Ms.
Naincy Jain, Ms. Madhavi Shukla,
JSCs. & Mr. Udit Dad, Adv.
versus
MAGNUM STEEL LTD
.....Respondent
Through:
None.
CORAM:
HON'BLE MR. JUSTICE DINESH MEHTA
HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
O R D E R
%
24.08.2026
1. Learned Counsel for appellant 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, all pending applications stand disposed of. DINESH MEHTA, J. RAJNEESH KUMAR GUPTA, J. AUGUST 24, 2026/sid 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 29/08/2026 at 15:26:09