$~75 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 220/2026 & CM APPL. 17358/2026 PR. COMMISSIONER OF INCOME TAX -CENTRAL -3 .....Appellant Through: Mr. Gaurav Gupta, SSC, Mr.Shivendra Singh and Mr. Yojit Pareek, JSCs and Mr. Surya Jindal, Adv. versus IREO WATERFRONT PVT. LTD. .....Respondent Through: None CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 19.03.2026 1. Mr. Gaurav Gupta, learned Senior Standing Counsel for the appellant submitted that the tax effect in the instant appeal falls below the limit 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. MARCH 19, 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 23/03/2026 at 10:52:37