$~41 & 42 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 247/2026 & CM APPL. 18768/2026 PR. COMMISSIONER OF INCOME TAX .....Appellant Through: Mr.Gaurav Gupta, SSC with Mr.Shivendra Singh & Mr. Yojit Pareek, JSCs and Mr. Surya Jindal, Adv. versus JANAK RAJ GUPTA .....Respondent Through: Counsel (appearance not received) + ITA 248/2026 & CM APPL. 18776/2026 PR. COMMISSIONER OF INCOME TAX-10, NEW DELHI .....Appellant Through: Mr.Gaurav Gupta, SSC with Mr.Shivendra Singh & Mr. Yojit Pareek, JSCs and Mr. Surya Jindal, Adv. versus JANAK RAJ GUPTA AND COMPANY .....Respondent Through: Counsel (appearance not received) CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 25.03.2026 1. Learned counsel for appellant submitted that the tax effect in the instant appeals fall below the limits prescribed in CBDT Circular No.5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024. 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 30/03/2026 at 15:56:42 2. In view of the aforesaid, the appeals are dismissed. DINESH MEHTA, J VINOD KUMAR, J MARCH 25, 2026 kk 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 30/03/2026 at 15:56:42