$~26 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 185/2025, CM APPL. 35138/2025 & CM APPL. 35139/2025 PR. COMMISSIONER OF INCOME TAX-1 .....Appellant Through: Mr. Vipul Agrawal SSC with Mr.Gaoraang Ranjan and Ms.Harshita Kotru, Advs. versus M/S CHARVAK TRADING PVT. LTD. .....Respondent Through: Ms. Akanshika Arora, Adv. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 26.02.2026 1. Mr. Agrawal, learned counsel for the appellant on instructions 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. DINESH MEHTA, J. VINOD KUMAR, J. FEBRUARY 26, 2026 kk 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 28/02/2026 at 12:29:42