PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. M/S HANUMAN TUBEWELL CO.

[2025:RJ-JP:6058-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 35/2024 Principal Commissioner Of Income Tax-1, Income Tax Depart- ment, New Central Revenue Building, Statue Circle, Jaipur, Ra- jasthan ----Appellant Versus M/s Hanuman Tubewell Co., 10, Station Road, Jaipur ----Respondent For Appellant(s) : Mr.Anuroop Singhi with Mr.Aditya Khandelwal For Respondent(s) : Mr.Ashok Kumar Gupta HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE PRAMIL KUMAR MATHUR Order 12/02/2025 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. (PRAMIL KUMAR MATHUR),J (AVNEESH JHINGAN),J RIYA/55