Pr. Commissioner Of Income Tax Delhi-4 v. M/S Gruner India Pvt Ltd

$~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 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