$~Regular-126 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 189/2010 THE COMMISSIONER OF INCOME TAX NEW DELHI .....Appellant Through: Mr Sanjay Kumar with Ms Monica Benjamin and Ms Easha Kadian, Advocates. versus TINNA OVERSEAS LTD. .....Respondent Through: None. CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA O R D E R % 07.01.2025 1. The Revenue has filed the present appeal impugning the order dated 17.07.2009 passed by the learned Income Tax Appellate Tribunal in ITA No.3955/Del/2004 for the assessment year 2001-02. 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 and is not covered by any exceptions as set out in the circular. 3. Accordingly, the present appeal is dismissed on account of low tax effect. VIBHU BAKHRU, ACJ TUSHAR RAO GEDELA, J JANUARY 07, 2025/ tr 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 13:03:26