$~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC011322992024 + ITA 583/2026 PRINCIPAL COMMISSIONER OF INCOME TAX DELHI - 04 NEW DELHI .....Appellant Through: Mr. Shlok Chandra, SSC with Ms. Naincy Jain, Ms. Madhavi Shukla, JSCs. versus SH ROHIT MANOJ MEHRA .....Respondent Through: Mr. Salil Agarwal, Sr. Advocate. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA O R D E R % 07.09.2026 1. Ms. Naincy Jain, learned Junior Standing Counsel submitted that the tax effect in the instant appeal falls below the limits prescribed in Circular No.5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024 issued by the Central Board of Direct Taxes. 2. In view of the aforesaid, the appeal is dismissed. DINESH MEHTA, J. RAJNEESH KUMAR GUPTA, J. SEPTEMBER 7, 2026/nk 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 09/09/2026 at 11:44:09

$~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC011322992024 + ITA 583/2026 PRINCIPAL COMMISSIONER OF INCOME TAX DELHI - 04 NEW DELHI .....Appellant Through: Mr. Shlok Chandra, SSC with Ms. Naincy Jain, Ms. Madhavi Shukla, JSCs. versus SH ROHIT MANOJ MEHRA .....Respondent Through: Mr. Salil Agarwal, Sr. Advocate. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA O R D E R % 07.09.2026 1. Ms. Naincy Jain, learned Junior Standing Counsel submitted that the tax effect in the instant appeal falls below the limits prescribed in Circular No.5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024 issued by the Central Board of Direct Taxes. 2. In view of the aforesaid, the appeal is dismissed. DINESH MEHTA, J. RAJNEESH KUMAR GUPTA, J. SEPTEMBER 7, 2026/nk 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 09/09/2026 at 11:44:09