[2025:RJ-JP:9326-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 13/2025 Commissioner Of Income Tax, (TDS) Jaipur ----Appellant/Revenue Versus Shri Baba Mohan Ram Kali Kholi Wale, Milakapur Gurjar Tapukara Tijara, Alwar (PAN No. AAJTS1719H). ----Respondent For Appellant(s) : Mr.Shantanu Sharma with Mr.Parth Vashishtha HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA Order 04/03/2025 Learned counsel for the appellant after arguing at length fairly submits that in the income tax return filed by trust, income distributed by the Trust was Rs.1,40,01,657/- and taking the case of the department at the highest and the tax demand if created would be less than two crores. The appellant is not able to make out case falling in exception carved in the circular of Central Board of Direct Taxes dated 17.09.2024. The appeal is dismissed as not maintainable. The formulated substantial question of law is kept open. (MANEESH SHARMA),J (AVNEESH JHINGAN),J Monika/7