$~66 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 130/2026, CM APPL. 10518/2026 & CM APPL. 10519/2026 PR COMMISSIONER OF INCOME TAX, DELHI-4 .....Appellant Through: Mr. Shlok Chandra, SSC, Ms. Naincy Jain, Ms. Madhavi Shukla, JSCs. versus KARCHER CLEANING SYSTEMS PRIVATE LIMITED .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 16.02.2026 1. Learned counsel for appellant 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 along with pending applications. DINESH MEHTA, J VINOD KUMAR, J FEBRUARY 16, 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 18/02/2026 at 12:31:01