Pr. Commissioner Of Income Tax, Bikaner v. Avinash Modi
High Court
27 Jul 2018 In favour of: Assessee
Forum / Bench
High Court · rhcjodh240618
Parties
Pr. Commissioner Of Income Tax, Bikaner v. Avinash Modi
Date of order
27 Jul 2018
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Pr. Commissioner Of Income Tax, Bikaner v. Avinash Modi, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is accordingly dismissed as not pressed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
HIGH COURT OF JUDICATURE FOR RAJASTHAN ATJODHPUR
D.B. Income Tax Appeal No. 116/2018
Pr. Commissioner Of Income Tax, Bikaner
Versus
Avinash Modi
----Appellant
----Respondent
For Appellant(s) : Mr. K.K. BissaFor Respondent(s):
HON'BLE MS. JUSTICE NIRMALJIT KAUR HON'BLE MR. JUSTICE DINESH MEHTA
27/07/2018
Order
It is stated that the tax effect in the case would beRs.26,85,160/-.
As per Circular No.3/2018 dated 11.07.2018 vide instructionNo.3 monetary limit for proceedings in High Court isRs.50,00,000/- and vide para No.13, the circular appliesretrospectively to pending appeals and cross-objections as alsoreferences. Thus, as per the Circular No.3/2018, the instantappeal is not to be prosecuted by the appellant.
The appeal is accordingly dismissed as not pressed.
(DINESH MEHTA),J
(NIRMALJIT KAUR),J
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