$~106 to 108 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 114/2006 + ITA 126/2006 + ITA 320/2006 COMMISSIONER OF INCOME TAX DEL .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Maan & Mr. Pratyaksh Gupta, JSCs. versus JANATA PARTY .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 11.05.2026 1. Mr. Ruchir Bhatia, Learned Senior Standing Counsel, submitted that the tax effect in the instant appeals 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 appeals are dismissed. DINESH MEHTA, J. VINOD KUMAR, J. MAY 11, 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 14/05/2026 at 12:11:55