$~86 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 311/2026 & CM APPL. 24458/2026 PR. COMMISSIONER OF INCOME TAX -4 .....Appellant Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh & Mr. Yojit Pareek, JSCs. versus JITF SHIPYARD LTD. .....Respondent Through: Mr. Saksham Singhal & Mr. Ram Krishna Rao, Advocates. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 16.04.2026 1. Learned counsel for appellant submitted that the tax effect in the instant appeal falls below the limits 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. APRIL 16, 2026/nk 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 20/04/2026 at 15:10:27