$~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC011097502025 + ITA 124/2026 & CM APPL. 9589/2026, CM APPL. 50835/2026 PR. COMMISSIONER OF INCOME TAX 10 .....Appellant Through: Mr. Shlok Chandra, Sr. Standing Counsel with Ms. Naincy Jain, Jr. Standing Counsel; Mr. Udit Dad, Advocate; Mr. Ujjwal Jain, Advocate versus BAL KISHAN ARORA .....Respondent Through: Mr. A.K. Babbar & Mr. B.K. Tripathi, Advocates CORAM: HON'BLE MR. JUSTICE SUBRAMONIUM PRASAD HON'BLE MS. JUSTICE RENU BHATNAGAR O R D E R % 29.09.2026 1. This Court on 11.02.2026 observed that the matter is covered by the Judgment of this Court in Principal Commissioner of Income Tax-12 v. Smt. Krishna Devi, (2021) 126 Taxmann.com 80 (Delhi). 2. This Court is informed that the SLP against the said Judgment stands dismissed, meaning thereby, the issue is covered by the said Judgment. 3. Resultantly, the present appeal is dismissed along with pending application(s), if any. SUBRAMONIUM PRASAD, J RENU BHATNAGAR, J SEPTEMBER 29, 2026 hsk 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 06/10/2026 at 11:46:58