$~7 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 223/2024 PR. COMMISSIONER OF INCOME TAX -7 .....Appellant Through: Mr Puneet Rai, SSC, Mr Ashvini Kumar and Mr Rishabh Nangia, SCs and Mr Nikhil Jain, Advocate. versus THE FERTILIZER CORPORATION OF INDIA LTD. .....Respondent Through: Mr S Krishnan and Mr Harshit Chauhan, Advocates. CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA O R D E R % 09.01.2025 1. The Revenue has filed the present appeal impugning the order dated 01.06.2023 passed by the learned Income Tax Appellate Tribunal in ITA No.3357/Del/2016 for the assessment year 2009-10. 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. 3. Accordingly, the present appeal is dismissed on account of low tax effect. VIBHU BAKHRU, ACJ TUSHAR RAO GEDELA, J JANUARY 09, 2025 M Click here to check corrigendum, if anyS 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 13:03:27