OD 16 ORDER SHEET ITAT/125/2025 IA NO:GA/2/2025 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX-13, KOLKATA VS SMITA JHAWAR BEFORE: The Hon’ble JUSTICE RAJARSHI BHARADWAJ AND The Hon’ble JUSTICE UDAY KUMAR Date: 3rd December, 2025. Appearance: Mr. Aryak Dutt, Adv. Mr. Soumen Bhattacharjee, Adv. …for the appellant The Court: Learned counsel appearing for the appellant submits that the quantum of tax effect in the above appeal is Rs.13,55,399/- which is below the monetary limit as prescribed by the CBDT’s Circular being No.5/2024 F.No.279/Misc. 142/2007-ITJ(Pt.) dated 15th March, 2024 but as the case falls under the exception as per para 3.1(h) of the said circular, the department is pressing the appeal. Perused the order of the tribunal and according to us, this case does not fall within the exception as per para 3.1(h) of the CBDT Circular inasmuch as no 2 substantial questions of law can be framed against the order of the tribunal. Hence, we dismiss the appeal being ITAT/125/2025 along with GA/2/2025. (RAJARSHI BHARADWAJ, J.) (UDAY KUMAR, J.) B.Pal