$~16 and 17 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 371/2026 CM APPL. 30859/2026 PR. COMMISSIONER OF INCOME TAX, DELHI .....Appellant Through: Mr. Gaurav Gupta, SSC, Mr. Shivendra Singh and Mr. Yojit Pareek, JSCs and Mr. Surya Jindal, Adv. versus JANAK RAJ GUPTA .....Respondent Through: Mr. Manoranjan Nayak, Adv. 17 + ITA 372/2026 CM APPL. 30860/2026 CM APPL. 30861/2026- PR. COMMISSIONER OF INCOME TAX-4, DELHI .....Appellant Through: Mr. Gaurav Gupta, SSC, Mr. Shivendra Singh and Mr. Yojit Pareek, JSCs and Mr. Surya Jindal, Adv. versus GD INFRABUILD PVT. LTD. .....Respondent Through: Mr. Manoranjan Nayak, Adv. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON’BLE MR. JUSTICE AMIT MAHAJAN O R D E R % 08.05.2026 1. Learned counsel for the appellant submitted that the tax effect in the instant appeals fall below the limit 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 12/05/2026 at 12:14:05 2. In view of the aforesaid, the appeals are dismissed along with pending applications. DINESH MEHTA, J AMIT MAHAJAN, J MAY 8, 2026/ss 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 12/05/2026 at 12:14:05