$~R1 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 110/2006 THE COMMISSIONER OF INCOME TAX ……Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC & Mr. Gaurav Kumar, Adv. versus M/S REGENCY EXPRESS BUILDERS PVT. LTD ……Respondent Thiough: None. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 25.03.2026 1. Mr. Indruj Singh Rai, learned Senior Standing Counsel for 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. DINESH MEHTA, J. VINOD KUMAR, J. MARCH 25, 2026/sr 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 30/03/2026 at 15:57:00