[2025:RJ-JP:13802-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 122/2019 Principal Commissioner Of Income Tax-I, New Central Revenue Building, Statue Circle, Jaipur (Raj) ----Appellant Versus M/s Om Metals Infra Projects Ltd., Om Tower, Church Road, M.i. Road, Jaipur Pan/gir No. Aaaco8245J ----Respondent Connected With D.B. Income Tax Appeal No. 120/2019 Principal Commissioner Of Income Tax-I, New Central Revenue Building, Statue Circle, Jaipur (Raj) ----Appellant Versus M/s Om Metals Infra Projects Ltd., Om Tower, Church Road, M.i. Road, Jaipur Pan/gir No. Aaaco8245J ----Respondent D.B. Income Tax Appeal No. 121/2019 Principal Commissioner Of Income Tax-I, New Central Revenue Building, Statue Circle, Jaipur (Raj) ----Appellant Versus M/s Om Metals Infra Projects Ltd., Om Tower, Church Road, M.i. Road, Jaipur Pan/gir No. Aaaco8245J ----Respondent D.B. Income Tax Appeal No. 123/2019 Principal Commissioner Of Income Tax-I, New Central Revenue Building, Statue Circle, Jaipur (Raj) ----Appellant Versus M/s Om Metals Infra Projects Ltd., Om Tower, Church Road, M.i. Road, Jaipur Pan/gir No. Aaaco8245J ----Respondent [2025:RJ-JP:13802-DB] (2 of 2) [ITA-122/2019] For Appellant(s) : Mr. Anuroop Singhi with Mr. Aditya Khandelwal For Respondent(s) : Mr. Devang Gargieya for Mr. Mahendra Gargieya HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA Order 26/03/2025 1. The tax effect in the appeals is below two crores. The appeals are not maintainable in view of the circular of the Central Board of Direct Taxes dated 17.09.2024. 2. Learned counsel for appellant has not been able to made out a case to bring the appeals within the ambit of exceptions mentioned in the circular. 3. The appeals are dismissed. 4. The formulated substantial question of law is kept open. (MANEESH SHARMA),J (AVNEESH JHINGAN),J Simple Kumawat /103, 105, 106 & 107