PR. COMMISSIONER OF INCOME TAX -7 vs. UNIVERSAL ENERGIES LTD.

$~32 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 618/2025 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 UNIVERSAL ENERGIES LTD. .....Respondent Through: Appearance not given. 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 2013-14 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 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 21/11/2025 at 12:26:00