Sr. No.11 IN THE HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU (Through VC) ITA 4/2019 PRINCIPAL COMMISSIONER OF INCOME TAX, J AND K, JAMMU. …Petitioner(s)/appellant(s) Through: Mr. Surej Singh Wazir, Advocate Vs. M/S KAISER INDUSTRIES PVT. LTD. SAMBA JAMMU. ...Respondent(s) Through: None CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJNESH OSWAL, JUDGE O R D E R 13-05-2025 Learned counsel for the appellant, at the outset, submits for the tax affect involved in the present appeal is below two crores, in the wake of the circular No. 09/2024, dated 17th September, 2024, issued by Government of India, Ministry of Finance Department of Revenue Central Board of Direct Taxes, the present appeal be disposed of being not maintainable. Ordered accordingly. (RAJNESH OSWAL) (ARUN PALLI) JUDGE CHIEF JUSTICE SRINAGAR 13-05-2025 Aadil