$~74 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 200/2026 CM APPL. 16436/2026 PR. COMMISSIONER OF INCOME TAX -CENTRAL -3 .....Appellant Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, JSC, Mr. Yojit Pareek, JSC and Mr. Surya Jindal, Advs. versus IREO WATERFRONT PVT. LTD. .....Respondent Through: Ms. Monalisa Maity and Ms. Upasna Vashistha, Advs. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR % 17.03.2026 O R D E R 1. Learned counsel for the respondent 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 along with the pending application is dismissed. DINESH MEHTA, J. VINOD KUMAR, J. MARCH 17, 2026/dd 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 20/03/2026 at 13:10:52