1 OD 1 ORDER SHEET IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/136/2018 PRINCIPAL COMMISSIONER OF INCOME TAX - III VS M/S. NATURAL PRODUCTS EXPORT CORPORATION LTD BEFORE: The Hon’ble JUSTICE RAJARSHI BHARADWAJ AND The Hon’ble JUSTICE SUDIP DEB Date: 20th August, 2026. Appearance: Mr. Siddhartha Lahiri, Adv. Mr. Kuntal Kumar Goswami, Adv. …for the appellant Mr. Saurabh Bagaria, Adv. Mr.Saumya Kejriwal, Adv. Mr.Debarghya Banerjee, Adv. …for respondent. The Court: Learned counsel for the appellant submits that the tax effect in this case is Rs.1,97,83,967/- 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. 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 28th September, 2015 for the Assessment Year 2009-2010. We do not find any reason to 2 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. The calculation of tax in the form of report filed today in Court be kept with the record. (RAJARSHI BHARADWAJ, J.) (SUDIP DEB, J.) sd/