$~17 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 387/2025 PR. COMMISSIONER OF INCOME TAX, DELHI - 1.....Appellant Through: Mr. Vipul Agrawal, SSC, Ms. Sakshi Shairwal, JSC, Ms. Harshita Kotru and Mr. Gaoraang Ranjan, Advs. versus M/S. ASSOTECH MOONSHINE URBAN DEVELOPERS PVT. LTD. ....Respondent Through: Ms. Rishika Goel, Adv. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 18.05.2026 1. Learned counsel for appellant-respondent submitted that the tax effect in the instant appeal falls below the limit prescribed in CBDT Circular No.5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024. 2. In view of the aforesaid, the appeal is dismissed. DINESH MEHTA, J VINOD KUMAR, J MAY 18, 2026/cd 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 20/05/2026 at 16:16:56