The Pr. Commissioner Of Income Tax -7 v. Smart Cube Pvt. Ltd.

$~65 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 651/2025 THE PR. COMMISSIONER OF INCOME TAX -7 .....Appellant Through:

Mr. Ruchir Bhatia SSC with Mr.

Anant Mann, Mr. Pratyaksh Gupta JSCs and Mr. Abhishek Anand, Adv.

versus SMART CUBE PVT. LTD.

.....Respondent Through:

Mr. Aniket D. Agrawal and Mr.

Ramkrishna Rao, Advs.

CORAM:

HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R

% 14.11.2025 1.

Mr. Ruchir Bhatia, SSC states that this appeal pertains to the Assessment Year 2011-12 and has low tax effect, he shall not press this appeal.

2.

Appeal is dismissed as not pressed.

V. KAMESWAR RAO, J VINOD KUMAR, J NOVEMBER 14, 2025 dd 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 21/11/2025 at 12:25:00