OD 6 ITAT/152/2025 IA NO: GA/2/2025 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCME TAX) ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 1 KOLKATA VS M/S SQUARE FOUR HOUSING AND INFRASTRUCTURE DEVELOPMENT PRIVATE LIMITED BEFORE: The Hon'ble JUSTICE RAJARSHI BHARADWAJ -AND- The Hon’ble JUSTICE BISWAROOP CHOWDHURY Date: 9th February, 2026. Appearance: Mr. Aryak Dutt, Adv. Mr. Prithu Dudhoria, Adv. . . .for the appellant. Mr. Sanjoy Bhowmick, Adv. Mr. Prithish Chandra, Adv. . . .for the respondent. The Court: Learned counsel appearing for the appellant submits that in view of the Circular No. 9/2024 dated 17th September 2024, the appellant wishes to withdraw this appeal as the disputed tax in this matter is only Rs.1,05,44,806/- which is less than Rs. 2 crores as prescribed in the Circular No. 9/2024 dated 17th September 2024. As the tax effect of this matter is below 2 Rs. 2 crores, let the appeal and the connected application be disposed of as not pressed. Let the instruction regarding calculation of tax effect filed by the department be kept with the records. (RAJARSHI BHARADWAJ, J.) (BISWAROOP CHOWDHURY, J.) SP/