$~40 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010001402025 + W.P.(C) 175/2025 CADENCE DESIGN SYSTEMS (INDIA) PRIVATE LIMITED .....Petitioner Through: Mr. Manuj Sabharwal, Mr. Drona Negi, Mr. Manish Kumar, Advs. versus DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE 4(2), DELHI & ORS. .....Respondents Through: Mr. Anurag Ojha, SSC with Mr. V.K. Saksena, JSC & Ms. Hemlata Rawat, JSC. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON’BLE DR. JUSTICE ADITI CHOUDHARY O R D E R % 21.09.2026 1. In changed circumstances, Mr. Manuj Sabharwal, learned counsel for the petitioner does not press the present writ petition on merits and rests content with the order which the Transfer Pricing Officer (hereinafter referred to as the ‘TPO’) has passed on 24.09.2025. 2. He submits that the Assessing Officer be permitted to pass order in furtherance of the order dated 24.09.2025 passed by TPO, which he has passed in pursuance of the order of ITAT. 3. Writ petition stands disposed of while directing the Assessing Officer to pass requisite order in pursuance of the order dated 24.09.2025 of the TPO and to issue refund (if any) alongwith applicable interest in accordance with law, within a period of three months. DINESH MEHTA, J. ADITI CHOUDHARY, J. SEPTEMBER 21, 2026/ck 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 23/09/2026 at 11:22:44