$~2 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 56/2026 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 .....Appellant Through: Mr Ruchir bhatia, SSC & Mr. Anant Mann, JSC. versus OM PRAKASH ARORA .....Respondent Through: Mr. Ajay Vohra, Sr. Advocate with Mr. Aditya Vohra, Advocate. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 12.03.2026 1. Mr. Ajay Vohra, learned senior counsel appearing for the respondent- assessee submits 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. On prima-facie examination of the material, we are also of the view that tax-effect is below Rs. 2 crores. 3. Mr. Anant Mann, learned Junior Standing Counsel, could not satisfy the Court regarding tax-effect involved in the present appeal. 4. In view of the aforesaid, the appeal stands dismissed. DINESH MEHTA, J. VINOD KUMAR, J. MARCH 12, 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 16/03/2026 at 15:54:02