$~24, 25 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC011085402023 + ITA 780/2025, CM APPL. 81598/2025, CM APPL. 81599/2025 PR. COMMISSIONER OF INCOME TAX-1 .....Appellant Through: Mr. Vipul Agrawal (Sr. Standing Counsel) with Ms. Harshita Kotru (Adv.) versus M/S AIS DISTRIBUTION SERVICES LTD. .....Respondent Through: Mr. Sandeep Sapra (Adv.) # CNR No. DLHC011085412023 + ITA 782/2025, CM APPL. 81880/2025, CM APPL. 81881/2025 PR. COMMISSIONER OF INCOME TAX-1 .....Appellant Through: Mr. Vipul Agrawal (Sr. Standing Counsel) with Ms. Harshita Kotru (Adv.) versus M/S AIS DISTRIBUTION SERVICES LTD. .....Respondent Through: Mr. Sandeep Sapra (Adv.) CORAM: HON'BLE MR. JUSTICE SUBRAMONIUM PRASAD HON'BLE MS. JUSTICE RENU BHATNAGAR O R D E R % 24.09.2026 1. In view of the Circular dated 17.09.2024 and more particularly in 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 30/09/2026 at 12:13:03 view of para (v) of the said Circular, since the tax effect for AY 2011-12 is only Rs.1,26,51,985/- and the tax effect for AY 2012-13 is Rs.1,26,06,998/-, this Court is not inclined to entertain the present Appeals. 2. Accordingly, the Appeals are disposed of as withdrawn. 3. It is made clear that the question of law, if any, is left open to be decided in an appropriate forum. 4. Pending applications, if any, also stands disposed of. SUBRAMONIUM PRASAD, J RENU BHATNAGAR, J SEPTEMBER 24, 2026 Rahul 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 30/09/2026 at 12:13:03