Principal Commissioner Of Income Tax 18 v. Sudha Surana

OD - 25

IN THE HIGH COURT AT CALCUTTA

Special Jurisdiction [Income Tax] ORIGINAL SIDE ITAT/235/2025 IA NO: GA/1/2026 PRINCIPAL COMMISSIONER OF INCOME TAX 18 VS SUDHA SURANA BEFORE :

THE HON'BLE JUSTICE RAJARSHI BHARADWAJ And THE HON'BLE JUSTICE UDAY KUMAR Date : 9th April, 2026 Appearance :

Ms.Sanjukta Gupta, Adv.

Ms. Sukanya Dutta, Adv.

..for appellant.

The Court: Heard learned counsel appearing for the appellant. Learned counsel for the appellant submits that the tax effect in this case is Rs.31,68,014/- for the Assessment Year 2015-16 which is below the tax limit as prescribed in the CBDT CircularNo.9/2024 dated 17th September, 2024 and Circular No.5 of 2024 dated 15th March, 2024 but the case falls within the exceptional category under para 3.1(h) as per CBDT Circular No.5 of 2024 dated 15th March, 2024. We have perused the application, the assessment order, appellate order of the learned Commissioner of Income Tax and the order of the learned Tribunal dated 1.4.2025.

We do not find any reason to entertain this appeal where the appellant has not clearly suggested which exceptional clause as read in para 3.1(h) as per CBDT Circular No.5 of 2024 dated 15th March, 2024 is applicable in the present appeal. As such, this appeal and the connected application being GA/1/2026 are dismissed as the tax effect in this matter is below Rs. 2 crores. (RAJARSHI BHARADWAJ, J.) (UDAY KUMAR, J.) sd/