Commissioner Of Income Tax, Bikaner v. Vijay Singh Nirwan

HIGH COURT OF JUDICATURE FOR RAJASTHAN ATJODHPUR D.B. Misc. Application No. 12/2019 Commissioner of Income Tax, Bikaner ----Petitioner Versus Vijay Singh Nirwan S/o Sh. Ramdev Nirwan, 555 Bagi Nara,Dhobi Talai, Rani Bazar, Bikaner (Rajasthan) ----Respondent For Petitioner(s) : Mr. G.S. Chouhan HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE MR. JUSTICE P.K. LOHRA 28/08/2019 Order This misc. application has been filed by the petitioner forrecalling the order dated 5.2.16, whereby the appeal wasdismissed keeping in view the Circular No.21/2015 dated 10.12.15issued by the Ministry of Finance, Department of Revenue, CentralBoard of Direct Taxes, Government of India, New Delhi. Learned counsel appearing for the applicant submits that thematter was not covered by the circular No. 21/2015 dated10.12.15,howevernowvideCircularNo.17/2019[F.No.279/MISC./142/2007-ITJ(PT.)] dated 08.08.2019 issued bythe Ministry of Finance, Department of Revenue, Central Board ofDirect Taxes, Government of India, New Delhi, the tax effect forfiling an appeal before the High Court has been increased fromRs.50 lacs to Rs.1 crore and thus, the matter being covered by thesaid circular, nothing survives in the present misc. application. Accordingly, the misc. application is dismissed as not pressed. (P.K. LOHRA),J(SANGEET LODHA),J 30-Vij/-