Sr. No. 12 Regular Cause List IN THE HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT SRINAGAR ITA No. 1/2021 Pr. Commissioner of Income Tax …Petitioner(s)/Appellant(s) Through: Mr. Omar Rashid Wani, Adv. Vs. M/s Construction Engineers ...Respondent(s) Through: None CORAM: HON’BLE MR. JUSTICE SANJEEV KUMAR, JUDGE HON’BLE MR. JUSTICE SANJAY PARIHAR, JUDGE O R D E R 26.05.2025 Learned counsel for the appellant fairly submits that as per the CBDT Circular dated 17th September 2024, the amount involved in this appeal is less than the mandatory limit prescribed for filing appeals before the High Court i.e., Rs. 2.00 Crores. He submits that the matter has been taken up by the concerned authority with the Principal, Commissioner of Income Tax, Srinagar, for appropriate decision. Be that as it may, we are of the considered opinion that in view of the clear stipulation in the circular dated 17th September 2024, the Income Tax Authority are under an obligation not to press this appeal. In view of the aforesaid, this appeal is dismissed. (SANJAY PARIHAR) (SANJEEV KUMAR) JUDGE JUDGE SRINAGAR: 26.05.2025 Altaf Mohd Altaf Nima I attest to the accuracy and authenticity of this document 27.05.2025