D.b. Income Tax Appeal v. M/S. Popular Printers

IN THE HIGH COURT OF JUDICATURE FOR RAJASTHANAT JAIPUR BENCH, JAIPURORDER D.B. INCOME TAX APPEAL NO. 92/2011COMMISSIONER OF INCOME TAX, JAIPUR-II, JAIPURVS.M/S. POPULAR PRINTERS. DATE OF ORDER : 14.08.2012 '-HONBLE MR. JUSTICE NARENDRA KUMAR JAINIHON'BLE MISS. JUSTICE BELA M. TRIVEDI Mr. R.B. Mathur, for the appellant. Learned counsel for the appellantdoes not dispute that tax effect in thepresent case is of Rs. 1,45,000/-, whereas asper latest instructions dated 09.02.2011issued by Board of Direct Taxes, the appealon behalf of Revenue before the High Court isnot to be filed, where tax effect is lessthan Rs. 10 Lacs. Present appeal was filed on29.06.2011, therefore, the same is,accordingly, dismissed. It is needless to mention thatappeal has been dismissed on the basis ofcircular of CBDT and in view of low taxeffect involved in the present case,therefore, in case any law point has beendecided by the Tribunal, then the same willhave no effect in other connected matters. (BELA M. TRIVEDI),J. (NARENDRA KUMAR JAIN-I),J. Manoj, S.No.55.“All corrections made in the judgment/order have been incorporated in the judgment/order being emailed.” MANOJ NARWANIJUNIOR PERSONAL ASSISTANT.