$~66 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1007/2005 SCOMMISSIONER OF INCOME TAX, D .....Appellant Through: Mr. Vipul Agrawal, SSC with Ms. Harshita Kotra, Adv. versus M/S NATIONAL PANASONIC INDIA P .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 03.02.2026 1. Learned counsel for appellant submitted that the tax effect in the instant appeal falls below the limits prescribed in CBDT Circular No.5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024. 2. In view of the aforesaid, the appeal is dismissed. 3. The appellant-department shall be free to move application for revival of the appeal, in case it falls in any of the exceptions. DINESH MEHTA, J. VINOD KUMAR, J. FEBRUARY 3, 2026/sr 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 05/02/2026 at 12:16:54