D.b. Civil Miscellaneous Application v. M/S Agarwal Marble Industries Ltd.f-282

IN THE HIGH COURT OF JUDICATURE FOR RAJASTHANBENCH AT JAIPUR D.B. CIVIL MISCELLANEOUS APPLICATION NO. 470 / 2016COMMISSIONER OF INCOME TAX JAIPUR-II, JAIPUR ----Appellant-Applicant Versus M/s AGARWAL MARBLE INDUSTRIES LTD.f-282-283, ROAD NO.9, VKI AREA, JAIPUR ----Respondent __________________________________________ For Petitioners : Mr Nikhil SimloteFor Respondents : __________________________________________ HON'BLE MR. JUSTICE M.N. BHANDARI HON'BLE MR. JUSTICE JAINENDRA KUMAR RANKA Order 20/12/2016 This misc application has been filed to seek recall ofthe order dated 20.5.2016, whereby, the appeal filed by therevenue was dismissed finding tax effect to be less than Rs.20lakh. Learned counsel for the revenue submits that as perclause 8C of the Circular dated 10.12.2015, if an auditobjection exist, appeal need not to be withdrawn or dismissedon the ground that tax effect is less than Rs.20 lakh. In view ofabove, order dated 20.5.2016 is sought to be recalled. We have considered the submissions of the learnedcounsel. The order dated 20.5.2016 was passed without issuingnotice to the assessee. It was on the ground that tax effect isless than Rs.20 lakh. According to the appellant, case isotherwise covered by the clause 8C of the Circular thus taxeffect is not relevant if there exist audit objection to the case. In view of the aforesaid, order dated 20.5.2016 isrecalled as there exist audit objection thus it is governed byclause 8C of the circular dated 10.12.2015. The appeal isrestored to its original number and be listed before the regularBench. (JAINENDRA KUMAR RANKA)J. (M.N. BHANDARI)J. bnsharma