$~166 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 420/2026, CM APPL. 34354/2026 & CM APPL. 34355/2026 PR. COMMISSIONER OF INCOME TAX, DELHI .....Appellant Through: Mr. Gaurav Gupta, SSC with Mr.Shivendra Singh & Mr. Yojit Pareek, JSCs and Mr. Surya Jindal, Adv. versus SUBHASH CHAND GUPTA .....Respondent Through: CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 20.05.2026 1. Learned Senior Standing Counsel for appellant submitted that the tax effect in the instant appeal falls below the limits prescribed in Circular No.5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024 issued by the Central Board of Direct Taxes. 2. In view of the aforesaid, the appeal is dismissed. All pending applications are disposed of. DINESH MEHTA, J VINOD KUMAR, J MAY 20, 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 23/05/2026 at 12:01:52