Pr. Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S Mahendra Singh Dhankhar Huf, Kh

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 8/2022 Pr. Commissioner Of Income Tax, Jaipur-II, Jaipur. Versus ----Appellant M/s Mahendra Singh Dhankhar Huf, Kh-7, Opp. Officer ClubMann Nagar, Jhunjhunu - 333011 ----Respondent For Appellant(s) : Mr.Sandeep PathakFor Respondent(s): Mr.Prakul Khurana HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA 07/04/2025 Order 1.Learned counsel for the respondent submits that the taxeffect is less than two crores and the appeal is not maintainable. 2.Learned counsel for the appellant submits that at the timewhen the appeal was filed, there was an exception in para 10 ofcircular dated 17.09.2024 to file an appeal where department hadaccepted the audit objection. 3.The Circular 5/2024 dated 15.03.2024 was passed insuppression of Circular 17/2019 dated 08.08.2019. There is noexception carved out for filing an appeal in case involving an auditobjection inspite of low tax effect. 4.The appeal is dismissed as not maintainable. 5.The proposed substantial question of law is kept open. (MANEESH SHARMA),J(AVNEESH JHINGAN),J Monika/43