Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S. Popular Printers, Fateh Tiba, Mooti Doongri Road, Jaipur

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH ATJAIPUR D.B. Civil Review No. 49 / 2012 Commissioner of Income Tax, Jaipur-II, Jaipur. ----Petitioner Versus M/s. Popular Printers, Fateh Tiba, Mooti Doongri Road, Jaipur. ----Respondent _____________________________________________________ For Petitioner(s) : Sh. K.D. Mathur Adv.For Respondent(s) : _____________________________________________________ HON'BLE MR. JUSTICE AJAY RASTOGIHON'BLE MR. JUSTICE VIJAY KUMAR VYAS Order 23/02/2017 Matter has come up on application for recalling the orderdt.14-8-2012. Counsel submits that although fresh circular has been issuedby the CBDT dt.9-2-2011 where the tax effect is less than Rs.20Lacs and decision has been taken by the department not to pressthe appeal or such of the cases which are pending having taxeffect less than Rs.20 Lacs has decided not to press the pendingappeals at the same time further submits that there is anexception clause that if there is audit objection on the basis ofwhich demand has been raised the bench mark of tax effect maynot come in way in filing/pursuing the appeal. It is true that there is exception clause indicated in thecircular issued by the CBDT dt.9-2-2011 but that cannot beconsidered as a matter of rule and in the given circumstances where the tax effect is Rs.1.45 Lacs the Government in its wisdomtook a decision where the tax effect is less than the bench markmay not like to pursue the appeal and in totality of the matter weare not inclined to recall the order. Accordingly, the application stands rejected. (VIJAY KUMAR VYAS)J. (AJAY RASTOGI)J. Dheeraj/157