$~77 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 44/2026, CM APPL. 4569/2026 PR. COMMISSIONER OF INCOME TAX -7 .....Appellant Through: Mr. Puneet Rai, SSC. versus M/S TCK ADVISERS PVT. LTD. .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR % 22.01.2026 O R D E R 1. Learned counsel for the appellant 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 applications, if any, is dismissed. DINESH MEHTA, J. VINOD KUMAR, J. JANUARY 22, 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 24/01/2026 at 12:45:33