$~69 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 146/2026, CM APPL. 12090/2026 & CM APPL. 12091/2026 PR. COMMISSIONER OF INCOME TAX DELHI-4.....Appellant Through: Mr. Shlok Chandra, SSC, Ms. Naincy Jain and Ms. Madhavi Shukla, JSCs and Mr. Udit Dad, Adv. versus M/S GRUNER INDIA PVT LTD .....Respondent Through: None CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 23.02.2026 1. Mr. Shlok Chandra, learned Senior Standing Counsel for the appellant submitted that the tax effect in the instant appeal falls below the limit 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. DINESH MEHTA, J VINOD KUMAR, J FEBRUARY 23, 2026/cd 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 25/02/2026 at 15:25:13