$~291 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 401/2026, CM APPL. 32269/2026 & CM APPL. 32270/2026 PR. COMMISSIONER OF INCOME TAX, DELHI-7 .....Appellant Through: Mr. Puneet Rai, SSC with Mr.Ashvini Kr. & Mr. Rishabh Nangia, JSCs versus VIBGYOR IT CONSULTANTS PVT. LTD. .....Respondent Through: CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE OM PRAKASH SHUKLA O R D E R % 13.05.2026 1. Mr. Puneet Rai, learned Senior Standing Counsel for the appellant- Department 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 also dismissed. DINESH MEHTA, J OM PRAKASH SHUKLA, J MAY 13, 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 15/05/2026 at 12:25:01