$~R-9 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010616562006 + ITA 229/2006 THE COMMISSIONER OF INCOME TAX .....Appellant Through: Mr. Vipul Agrawal, SSC. versus M/S SKS LTD .....Respondent Through: CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA O R D E R % 22.08.2026 1. On perusal of the assessment order dated 26.03.1999, we find that the total income of the assessee as assessed by the Assessing Officer was Rs.1,23,93,572/-. Therefore, the total tax amount involved in the present case, by no stretch of imagination, can be more than 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 (CBDT). 2. In view of the aforesaid, the appeal is dismissed. DINESH MEHTA, J. RAJNEESH KUMAR GUPTA, J. AUGUST 22, 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 24/08/2026 at 10:48:56