$~68 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 171/2019, CM APPL. 493/2025 PR. COMMISSIONER OF INCOME TAX-3 .....Appellant Through: Mr. Sunil Agarwal, Sr. SC, Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, Jr. SCs & Mr. Utkarsh Tiwari, Adv. versus E.I.DUPONT INDIA PVT.LTD. .....Respondent Through: Mr. Harpreet Singh, Mr. Priyam Bhatnagar, Advs. for Applicant CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR O R D E R % 08.01.2025 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. 3. Pending application also stands disposed of. YASHWANT VARMA, J. HARISH VAIDYANATHAN SHANKAR, J. JANUARY 08, 2025/neha 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 12:27:47