$~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010473512026 + ITA 787/2026 PRINCIPAL COMMISSIONER OF INCOME TAX, FARIDABAD .....Appellant Through: Mr. Gaurav Gupta, SSC, Mr. Shivendra Singh, JSC, Mr. Yojesh Pareek, JSC, Mr. Shamindra Kumar Dey, Advocates. versus SH. OM PARKASH (THROUGH LEGAL HEIR MR. RAJESH KUMAR) .....Respondent Through: appearance not given. CORAM: HON'BLE MR. JUSTICE SUBRAMONIUM PRASAD HON'BLE MS. JUSTICE RENU BHATNAGAR O R D E R % 12.10.2026 1. The tax effect in the present matter is less than Rs. 2 crores and therefore, this Court has not inclined to entertain this appeal. 2. In view of the above, the present appeal stands dismissed. 3. It is made clear that all contentions of the Revenue are left open and this Court has not expressed any opinion on the correctness or otherwise of the impugned order dated 16.03.2026. SUBRAMONIUM PRASAD, J RENU BHATNAGAR, J OCTOBER 12, 2026/ng/sm 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 15/10/2026 at 11:34:51