IN HIGH COURT OF DELHI AT NEW DELHI 22.02.2011 Present Mr. Sanjeev Sabharwal, Advocate for appellant. Mr. Rakesh Gupta and Mr. Jhonson Bara, Advocates for respondent. ITA No. 321/2011 tax effect in present appeal is less than `10 lacs. As per new guidelines of CBDT, appeal in those cases where tax effect is less than `10 lacs, appeal is not to be filed. present appeal is dismissed on this ground alone. A.K. SIKRI, J. M.L. MEHTA, J. FEBRUARY 22, 2011 AK CIT v. Elcon Alloys Ltd