$~167 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 459/2012 COMMISSIONER OF INCOME TAX-IX .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kumar and Mr. Rishabh Nangia, SCs. versus GIRIJA COLONIZERS .....Respondent Through: Appearance not given CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR O R D E R % 15.01.2025 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. 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 15, 2025/neha/nd 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 15:13:17