$~70 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 112/2026, CM APPL. 8892/2026, CM APPL. 8893/2026, CM APPL. 8894/2026 PRINCIPAL COMMISSIONER OF INCOME TAX-10 DELHI .....Appellant Through: Mr. Abhishek Maratha, SSC and Mr. Apoorv Agarwal, JSC versus PINNACLE CLOTHING COMPANY .....Respondent Through: Appearance not given CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 09.02.2026 1. Learned counsel for appellant-Income Tax Department submits 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. 3. Pending applications also stand disposed of. DINESH MEHTA, J VINOD KUMAR, J FEBRUARY 9, 2026/ss 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 12/02/2026 at 13:39:25