$~24 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 3/2026, CM APPL. 434/2026, CM APPL. 435/2026 & CM APPL. 436/2026 PRINCIPAL COMMISIONER OF INCOME TAX -7, DELHI .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Gibran, JSC and Mr. Ashvini Kumar and Mr. Rishabh Nangia, Advs. versus UJJAWALA POWER PVT. LTD. .....Respondent Through: Appearance not given CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 06.01.2026 1. Mr. Puneet Rai, learned Senior Standing Counsel appearing for the appellant submitted that in the present appeal, the tax effect is below the limit prescribed in circular no.5&9/2024, issued by the Central Board of Direct Taxes (CBDT). 2. The instant appeal is therefore dismissed in light of the above referred circulars. DINESH MEHTA, J VINOD KUMAR, J JANUARY 6, 2026/cd 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 08/01/2026 at 12:50:46