Pr Commissioner Of Income Tax Delhi -4 v. Ms Gruner India Pvt Ltd

$~58 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 171/2026 CM APPL. 13911/2026 CM APPL. 13912/2026 PR COMMISSIONER OF INCOME TAX DELHI -4 .....Appellant Through:

Mr. Shlok Chandra, SSC, Ms. Naincy Jain, Ms. Madhavi Shukla, JSCs & Mr. Udit Dad, Adv.

versus MS 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

% 09.03.2026 1.

Mr. Shlok Chandra, learned senior standing counsel appearing for the appellant 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 along with pending applications.

DINESH MEHTA, J VINOD KUMAR, J MARCH 9, 2026/ck 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 12/03/2026 at 13:26:07