Pr. Commissioner Of Income Tax-1 v. M/S Charvak Trading Pvt. Ltd.

$~26 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 185/2025, CM APPL. 35138/2025 & CM APPL. 35139/2025 PR. COMMISSIONER OF INCOME TAX-1 .....Appellant Through:

Mr.

Vipul Agrawal SSC with Mr.Gaoraang Ranjan and Ms.Harshita Kotru, Advs.

versus M/S CHARVAK TRADING PVT. LTD.

.....Respondent Through:

Ms. Akanshika Arora, Adv.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R

% 26.02.2026 1.

Mr. Agrawal, learned counsel for the appellant on instructions 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. DINESH MEHTA, J.

VINOD KUMAR, J.

FEBRUARY 26, 2026 kk 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 28/02/2026 at 12:29:42