[2026:RJ-JP:17505-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 33/2024 Principal Commissioner Of Income Tax, Jaipur -Ii, At New Central Revenue Building, Bhagwan Das Road, Jaipur (Raj.)- 302005 ----Appellant Versus Lokendra Khandelwal, 223, Krishna Square Jda Complex Sub- hash Nagar Shopping Centre Jaipur ----Respondent For Appellant(s) : Mr. Sandeep Pathak with Ms. Jaya Pathak Mr. Utkarsh Meena For Respondent(s) : Mr. Siddharth Ranka with Ms. Swatika Jha Ms. Apeksha Bapna HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE ASHOK KUMAR JAIN Order 24/04/2026 Learned counsel for the appellant submits that although the tax effect in the present matter is below ₹2 crores, the Department has preferred the appeal on the ground that the case falls under Exception 3.1(h) of the Circular dated 15.03.2024 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes. Learned counsel for the respondent opposes the submissions made on behalf of the appellant and contends that the tax effect is only ₹1.09 lakhs and therefore, prays for dismissal of the appeal. [2026:RJ-JP:17505-DB] (2 of 2) [ITA-33/2024] We have perused the order dated 30.06.2023 passed by the learned Income Tax Appellate Tribunal and have also considered the Circular dated 15.03.2024. In our considered view, the present case does not fall within the said exception; therefore, no case for interference is made out. In that view of the matter, the present appeal stands dis- missed. All pending application(s), if any, shall also stand dis- missed. (ASHOK KUMAR JAIN),J (INDERJEET SINGH),J Upendra Pratap Singh /58