1 OD – 1 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax] ORIGINAL SIDE ITA/635/2008 COMMISSIONER OF INCOME TAX, KOLKATA - II, KOLKATA VS JANPATH INVESTMENTS & HOLDINGS LTD BEFORE : THE HON'BLE JUSTICE RAJARSHI BHARADWAJ And THE HON’BLE JUSTICE UDAY KUMAR Date : 17th July, 2026 Appearance : Mr. Soumen Bhattacharjee, Adv. Mr. Ankan Das, Adv. ..for appellant. Mr. A.K. Dey, Adv. ..for respondent. The Court : Learned counsel appearing for the appellant submits that the involvement of income for the Assessment Year 2001-02 is Rs.58,26,208/- and for the Assessment Year 2000-01 Rs.70,13,011/-, which are below the tax limit as prescribed in the CBDT Circular No.9/2024 dated 17th September, 2024 and Circular No.5 of 2024 dated 15th March, 2024 but the case falls within the exceptional category under para 3.1(h) as per CBDT Circular No.5 of 2024 dated 15th March, 2024. We have perused the application, the assessment order, appellate order of the learned Commissioner of Income Tax and the order of the learned Tribunal. We do not find any reason to entertain this appeal where the appellant has not clearly suggested which exceptional clause as read in para 3.1(h) as per CBDT Circular No.5 of 2024 dated 2 15th March, 2024 is applicable in the present appeal. As such, this appeal is dismissed as the tax effect in this matter is below Rs.2 crores. (RAJARSHI BHARADWAJ, J.) (UDAY KUMAR, J.) sd/