Dy. Commissioner Of Income Tax, Circle – 1, Kota v. Shri Bharat Kothari, 30-31, Kothari Bhawan, New Grain Mandi,Kota

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 47/2021 Dy. Commissioner Of Income Tax, Circle – 1, Kota ----Appellant Versus Shri Bharat Kothari, 30-31, Kothari Bhawan, New Grain Mandi,Kota. ----Respondent For Appellant(s) : Mr.Shantanu Sharma with Ms.BhawnaLaddha For Respondent(s): HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 07/02/2024 1.Learned counsel for the appellant fairly submits that theissue involved in the present case is squarely covered by thedecision of this Court in DB Income Tax Appeal No.20/2019[Pr.Commissioner of Income Tax, Alwar Vs. Kapil Mittal,Kothi, Near Old Bus Stand, Dholpur (Raj.)] and connectedmatter decided on 22[nd] November, 2023. Following order waspassed: “Heard. Today when these appeals come up for hearing,learned counsel for the appellants is unable to satisfythe Court with regard to the change in the legalposition as stated in the decision of the Bombay HighCourt and Gujarat High Court in the matter ofapplication of circular dated 06.09.2019. In view of the above and taking into considerationthat circular dated 06.09.2019 would not operateretrospectively, these appeals involving the tax effectsof less than One Crore are liable to be dismissed asnot maintainable. These appeals are, accordingly, dismissed as notmaintainable.” 2.This appeal is dismissed in the same terms. (SHUBHA MEHTA),J (AVNEESH JHINGAN),J Preeti Asopa / 44