[2025:RJ-JP:11191-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 25/2021 Pr. Commissioner Of Income Tax, Jaipur-Ii, Jaipur ----Appellant Versus M/s Vishal Gems International, G-1/20, Sez Phase-1, Sitapura Pan No. Aaefv6821E ----Respondent For Appellant(s) : Mr. Sandeep Pathak For Respondent(s) : Mr. Gunjan Pathak with Mr. Kanishk Singhal HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA Order 11/03/2025 1. The tax effect in the appeal is below two crores. The appeal is 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 appeal within the ambit of exceptions mentioned in the circular. 3. The appeal is dismissed. 4. The formulated substantial question of law is kept open. (MANEESH SHARMA),J (AVNEESH JHINGAN),J Simple Kumawat /49