OD 18 ORDER SHEET ITA/132/2018 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE PRINCIPAL COMM OF INCOME TAX, CENTRAL 2, KOLKATA VS SRI BHAGDEV ROY BEFORE: The Hon’ble JUSTICE RAJARSHI BHARADWAJ AND The Hon’ble JUSTICE SUDIP DEB Date: 13th August, 2026. Appearance: Mr. Siddhartha Lahiri, Adv. Mr. Kuntal Kr. Goswami, Adv. …for the appellant. Mr. Pratyush Jhunjhunwala, Adv. Ms. Sakshi Singhi, Adv. Ms. Varun Kedia, Adv. . . .for the respondent. The Court: Heard learned counsel appearing for either of the parties. Learned counsel for the appellant submits that the tax effect in this case is Rs.1,43,72,716/- which is 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. 2 We have perused the application, the assessment order, appellate order of the learned Commissioner of Income Tax and the order of the learned Tribunal dated 31.03.2017 for the Assessment Years 2008-09, 2009-10 and 2010-11. 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 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.) (SUDIP DEB, J.) Sp/