Pr Commissioner Of Income Tax, Alwar v. Shri Padam Data, Harsoli Road, Khairthal, Alwar (Raj
High Court
25 Oct 2018 In favour of: Assessee
Forum / Bench
High Court · jaipur
Parties
Pr Commissioner Of Income Tax, Alwar v. Shri Padam Data, Harsoli Road, Khairthal, Alwar (Raj
Date of order
25 Oct 2018
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Pr Commissioner Of Income Tax, Alwar v. Shri Padam Data, Harsoli Road, Khairthal, Alwar (Raj, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Decision: In view of above, present appeal is dismissed in the light ofaforesaid instruction.
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. 237/2018
Pr Commissioner Of Income Tax, Alwar.
----Appellant
Versus
Shri Padam Data, Harsoli Road, Khairthal, Alwar (Raj.)
----Respondent
For Appellant(s) : Ms. Parinitoo Jain
HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE GOVERDHAN BARDHAR
Order
25/10/2018
Learned counsel for the appellant submits that in view ofCircular No. 3/2018 issued by Central Board of Direct Taxes,present appeal having tax effect of only Rs. 21,16,650/- which isless than Rs. 50,00,000/- may not be maintainable.
In view of above, present appeal is dismissed in the light ofaforesaid instruction.
However, the appellant will be at liberty to apply for revivalof the appeal in case its case falls within the purview of any of thecondition stipulated in Clause 10 of the aforesaid circular.
(GOVERDHAN BARDHAR),J
(MOHAMMAD RAFIQ),J
Ashu/12
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