$~45 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 265/2024 PR. COMMISSIONER OF INCOME TAX-4, NEW DELHI .....Appellant Through: Mr Shlok Chandra, SSC, Ms Naincy Jain and Ms Madhavi Shukla, JSCs and Mr Sushant Pandey, Advocate. versus NTPC VIDYUT VYAPAR NIGAM LTD .....Respondent Through: Mr Ved Jain, Mr Nishay Kantoor, Ms Sonia Dodeja and Mr Divyansh, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 20.03.2025 1. Concededly, 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. 2. Accordingly, the present appeal is disposed of on account of low tax effect. VIBHU BAKHRU, J TEJAS KARIA, J MARCH 20, 2025 M Click here to check corrigendum, if any 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 28/03/2025 at 12:29:57