Calcutta High Court
ITA/64/2019 of PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-2, KOLKATA Vs AJIT KUMAR SURAN on 3 September 2026
2 ORDER SHEET IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION [INCOME TAX] ORIGINAL SIDE ITA/64/2019 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-2, KOLKATA VS AJIT KUMAR SURAN BEFORE : THE HON'BLE JUSTICE RAJARSHI BHARADWAJ And THE HON’BLE JUSTICE SUDIP DEB Date: 3rd September,
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OD – 2 ORDER SHEET IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION [INCOME TAX] ORIGINAL SIDE
ITA/64/2019 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-2, KOLKATA VS AJIT KUMAR SURAN
BEFORE : THE HON'BLE JUSTICE RAJARSHI BHARADWAJ And THE HON’BLE JUSTICE SUDIP DEB Date: 3rd September, 2026. Appearance: Mr. Prithu Dudhoria, Adv. …for appellant.
Mr. S.M. Surana, Adv. Mr.Bhaskar Sengupta, Adv. ..for respondent.
The Court: Learned counsel for the appellant submits that the tax effect in this case is Rs.68,45,990/- which is below the tax limit as prescribed in the CBDT Circular No.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 14.12.2016 for the Assessment Year 2010-2011. 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 is dismissed as the tax effect in this matter is below Rs. 2 crores.
(RAJARSHI BHARADWAJ, J.)
(SUDIP DEB, J.) sd/