1 OD – 1 ORDER SHEET IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION [INCOME TAX] ORIGINAL SIDE ITAT/195/2019 IA NO: GA/1/2019(Old No:GA/2966/2019) GA/2/2019(Old No:GA/2967/2019) PRINCIPAL CIT,DURGAPUR VS NIRMALYA SAHA BEFORE : THE HON'BLE JUSTICE RAJARSHI BHARADWAJ And THE HON’BLE JUSTICE SUDIP DEB Date: 3rd September, 2026. Appearance: Mr. Siddharta Lahiri, Adv. Ms. Sukanya Dutta, Adv. …for appellant. Mr. Agnibesh Sengupta, Adv. Mr.Nilanjan Bhattacharya, Adv. ..for respondent. The Court: Learned counsel for the appellant submits that the tax effect in this case is Rs.1,20,83,350/- 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 28.08.2018 for the Assessment Year 2014-2015. We do not find any reason to entertain 2 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 and the connected applications are dismissed as the tax effect in this matter is below Rs. 2 crores. The written instruction filed by the respondent/assessee is kept on record. (RAJARSHI BHARADWAJ, J.) (SUDIP DEB, J.) sd/