Commissioner Of Income Tax, Jaipur-Iii, Jaipur v. Shri Hira Lal Choudhary
High Court
19 Dec 2018 In favour of: Revenue
Forum / Bench
High Court · jaipur
Parties
Commissioner Of Income Tax, Jaipur-Iii, Jaipur v. Shri Hira Lal Choudhary
Date of order
19 Dec 2018
Assessment year(s)
—
Outcome
Allowed
Case summary
In Commissioner Of Income Tax, Jaipur-Iii, Jaipur v. Shri Hira Lal Choudhary, the High Court (2018) allowed the appeal. The decision went in favour of the Revenue.
Decision: In view of above, present appeal is dismissed in thelight of aforesaid circular.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
D. B. Income Tax Appeal No. 401/2009
Commissioner of Income Tax, Jaipur-III, Jaipur
----Appellant.
Versus
Shri Hira Lal Choudhary, Proprietor M/s Choudhary Gum Factory,Riico Industrial Area, Renewal, District Jaipur
----Respondent
For Appellant : Mr. Sameer Jain.
HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE GOVERDHAN BARDHAR
Order
19/12/2018
This appeal has been listed before the Courtconsequent upon order passed by this Court today in D. B.Recalling Application No. 249/2018 whereby the aforesaidapplication has been allowed and order dated 01.08.2017 passedearlier in this appeal has been recalled.
Learned counsel for the appellant submits that in viewof Circular No. 3/2018 issued by Central Board of Direct Taxes,present appeal having tax effect less than Rs. 50,00,000/- maynot be maintainable.
In view of above, present appeal is dismissed in thelight of aforesaid circular.
(GOVERDHAN BARDHAR),J
(MOHAMMAD RAFIQ),J
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