[2025:RJ-JP:37319-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 66/2025 The Principal Commissioner Of Income Tax, (Central), Rajasthan, Room No. 402, 4Th Floor, Jeevan Nidhi-2, Bhawani Singh Road, Ambedkar Circle, Jaipur-302005 ----Appellant Versus Sunder Das Sonkiya, Flat Sonkia Bhawan, Sms Highway, Jaipur (Pan/gir No. Akhps7413G). ----Respondent For Appellant : Mr. Siddharth Bapna Mr. Meyhul Mittal Mr. Sarvesh Jain HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJEET PUROHIT Order 15/09/2025 As per para No. 8.3 of the assessment order dated 04.09.2019 passed by Income Tax Officer Ward-1(2), Jaipur, it is apparent that it does not fall within the exceptions contemplated under Circular 5/2024 dated 15.03.2024 issued by the Central Board of Direct Taxes, Government of India (hereinafter referred to as ‘CBDT’). The latest Circular i.e. 9/2024 dated 17.09.2024 issued by the CBDT has increased the monetary limit. In view thereto, the Income Tax Appeal is dismissed. (SANJEET PUROHIT),J (SANJEEV PRAKASH SHARMA),J Amit/Ritu/31