$~78 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 353/2016 PR.COMMISSIONER OF INCOME TAX- III .....Appellant Through: Mr. P. Roy Chaudhuri, Mr. Sunil Agarwal, SSCs with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv. versus ESCORTS CONSTRUCTION EQUIPMENT LTD. .....Respondent Through: Mr. Simran Mehta, Adv. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR O R D E R % 27.01.2025 1. Undisputedly, the tax effect which forms the subject matter of this appeal falls below INR 2 Crores and would thus not be liable to be continued in light of the provisions made in Circular No. 9/2024 dated 17 September 2024. 2. The appeal is, consequently, dismissed on the ground of low tax effect. The proposed questions of law are kept open to be urged and addressed in an appropriate case. YASHWANT VARMA, J. HARISH VAIDYANATHAN SHANKAR, J. JANUARY 27, 2025/v 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 30/01/2025 at 12:43:35