$~84 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 167/2024 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL-1 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Manu, JSC versus LUXOR WRITING INSTRUMENTS PVT. LTD .....Respondent Through: CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA O R D E R % 14.01.2025 1. The Revenue has filed the present appeal impugning the order dated 02.08.2023 passed by the learned Income Tax Appellate Tribunal in ITA No.6898/DEL/2019 for the assessment year 2002-03. 2. At the outset, the learned counsel appearing for the Revenue states that the tax effect involved in the present appeal is below the threshold limit of ₹2,00,00,000/- as stipulated in the Circular dated 17.09.2024 and is not covered by any exceptions as set out in the circular. 3. Accordingly, the present appeal is dismissed on account of low tax effect. VIBHU BAKHRU, ACJ TUSHAR RAO GEDELA, J JANUARY 14, 2025 Aj 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 24/01/2025 at 15:45:35