D.b. Income Tax Appeal v. M/ S.singhal Associates

IN THE HIGH COURT OF JUDICATURE FOR RAJASTHANAT JAIPUR BENCH, JAIPUR :: JUDGMENT :: D.B. INCOME TAX APPEAL NO.809/ 2008The Commissioner of Income Tax, Alwar Vs. M/ s.Singhal Associates 25.2.2015 HON'BLE THE ACTI NG CHI EF JUSTI CE MR. SUNI L AMBW ANIHON'BLE MR. JUSTI CE PRAKASH GUPTA Ms.Parinitoo Jain for the appellant. Mr.Mahendra Gargieya with Ms.Manisha Surana for the respondent. * * * * * * * * 1.In the present appeal filed by Commissioner of Income Tax,Alwar, against the order of the Income Tax Appellate Tribunal, JaipurBench 'A', Jaipur dated 30.3.2007 in ITA No.195/ JP/ 2005 for theassessment year 1998-99, the tax effect of the appeal is less thanRs.4 lacs. 2.In view of Instruction No.2 of 2005 dated 24.10.2005 issued byCBDT, advising the Income Tax Department not to prefer appealsunder Section 260A of the Income Tax Act, 1961, if the tax effect isless than Rs.4 lacs, the appeal is not to be filed by the Department,unless the question of law is likely to arise repeatedly in the case ofthe assessee or in similar cases. 3.In the present case, the Income Tax Appeal has been preferredon the ground that the Tribunal was not justified in holding that thenotice under Section 148 of the Act was not valid, and further, that theorder of Tribunal is perverse. 4.The questions of law raised in this appeal, having tax effect ofless than Rs.4 lacs, are not such, which may repeatedly arise, either inthe case of the assessee, or in similar cases. 5.This Income Tax Appeal is consequently dismissed. ( PRAKASH GUPTA) ,J. ( SUNI L AMBW ANI ) ,ACTG.CJ. Skant/ -, Proof Reader Al l t he cor r ect i ons made i n t he j udgment / or der have been i ncor por at edi n t he j udgment / or der bei ng emai l ed. Shashi Kant Gaur ,Pr oof Reader