[2025:RJ-JP:13445-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 15/2022 Principal Commissioner Of Income Tax-I, New Central Revenue Building, Statue Circle, Jaipur (Raj.) ----Appellant Versus M/s Bansiwala Iron And Steel Rolling Mills, 2Nd Floor, Somani Building, S.c. Link Road, Loha Mandi, Jaipur Pin/gir No. Aadfb2375A ----Respondent For Appellant(s) : Mr.Anuroop Singhi, Adv. with Mr.NS Bhati, Adv. & Mr.Aditya Khandelwal, Adv. For Respondent(s) : Mr.Tarak Ahuja, Adv. (through VC) for Mr.Mahendra Gargeiya, Adv. HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA Order 25/03/2025 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 Himanshu Soni/87