$~52 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010360552026 + ITA 634/2026 & CM APPL. 51849/2026 PR. COMMISSIONER OF INCOME TAX -15 .....Appellant Through: Mr. Ruchir Bhatia, SSC, Mr. Anant Mann, JSC and Mr. Pratyaksh Gupta, JSC. versus RAKESH DIVEDI .....Respondent Through: Mr. Ravi Pratap Mall, Advocate. CORAM: HON'BLE MR. JUSTICE SUBRAMONIUM PRASAD HON'BLE MS. JUSTICE RENU BHATNAGAR O R D E R % 12.10.2026 1. The present appeal has been filed under Section 260A of the Income Tax Act, 1961 against the order dated 09.01.2026 passed by the learned Income Tax Appellate Tribunal, New Delhi in ITA No. 3290/DEL/2025 for the Assessment Year 2009-10. 2. It was pointed out to the counsel for the appellant-Revenue that the tax effect in the present matter is less than Rs. 2 crores. The counsel for the appellant states that prosecution has been initiated against the respondent and therefore, it comes within Clause (d) in Circular No. 5/2024. 3. Learned counsel appearing for the respondent states that the prosecution has been dropped vide order dated 03.01.2026. 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 15/10/2026 at 11:34:49 4. In view of the above and in view of the fact that tax effect is less than Rs. 2 crores, this Court is not inclined to proceed further. 5. The appeal is disposed of in the aforesaid terms. 6. We make it clear that the question of law is left open. SUBRAMONIUM PRASAD, J RENU BHATNAGAR, J OCTOBER 12, 2026/ng 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 15/10/2026 at 11:34:49