$~279 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 428/2025 & CM APPL. 58666/2025 PR COMMISSIONER OF INCOME TAX 4 NEW DELHI .....Appellant Through: Mr. Shlok Chandra, SSC with Ms. Naincy Jain, JSC, Ms. Madhavi Shukla, JSC with Mr. Udit Dad, Advs. versus M/S MAJESTIC PROPERTIES PVT. LTD. .....Respondent Through: Mr. Somil Agarwal and Mr. Dushyant Agrawal, Advs. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA O R D E R % 27.07.2026 1. Learned counsel for the respondent submitted that although the appeal in question arises from an order passed by the Commissioner in exercise of revisional jurisdiction under Section 263 of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] but since the consequential order giving effect to the order passed under Section 263 of the Act creates a liability of Rs. 25 lakhs, the appeal deserves to be dismissed as amount lesser than the limits prescribed by the CBDT in the circular No. 05/2024 is involved. He relied upon judgment of this Court in Principal Commissioner of Income Tax vs. Maharishi Ayurveda Products Pvt Ltd in ITA 429/2025 and in Principal 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 30/07/2026 at 14:56:04 Commissioner of Income Tax, Delhi vs. Nivesh Group in ITA 420/2024. 2. Mr. Shlok Chandra, learned Senior Standing Counsel is not in a position to dispute the above position of facts and law. 3. The appeal is, therefore, dismissed in terms of the CBDT circular No. 05/2024, dated 15.03.2024. Pending application also stands disposed of. DINESH MEHTA, J. RAJNEESH KUMAR GUPTA, J. JULY 27, 2026/sds 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 30/07/2026 at 14:56:04