$~103 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 393/2026 CM APPL. 31905/2026 CM APPL. 31906/2026 PR. COMMISSIONER OF INCOME TAX-4, DELHI .....Appellant Through: Mr. Gaurav Gupta, SSC, Mr. Shivendra Singh and Mr. Yojit Pareek, JSCs and Mr. Surya Jindal, Advs. versus MEYER APPAREL PVT. LTD. .....Respondent Through: Appearance not given CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 12.05.2026 1. Learned 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. 3. Pending applications are disposed of. DINESH MEHTA, J VINOD KUMAR, J MAY 12, 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 15/05/2026 at 12:25:16