Pr. Commissioner Of Income Tax, Jaipur - Ii, Jaipur v. Shri Laxmi Narain Agarwal, 104, Ridhi Sidhi Apartment, Ahinsacircle, Jaipur

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 254/2018 Pr. Commissioner Of Income Tax, Jaipur - Ii, Jaipur ----Appellant Versus Shri Laxmi Narain Agarwal, 104, Ridhi Sidhi Apartment, AhinsaCircle, Jaipur ----Respondent Connected With D.B. Income Tax Appeal No. 257/2018 Pr. Commissioner Of Income Tax, Jaipur-Ii, Jaipur. ----Appellant Versus Shri Laxmi Narain Agarwal, 104, Ridhi Sidhi Apartment, AhinsaCircle, Jaipur. ----Respondent D.B. Income Tax Appeal No. 258/2018Pr. Commissioner Of Income Tax, Jaipur Ii, Jaipur. ----Appellant Versus Shri Laxmi Narain Agarwal, 104, Ridhi Sidhi Apartment, AhinsaCircle, Jaipur. ----Respondent For Appellant(s) : Mr. Arnav Singh for Mr. R.B. MathurFor Respondent(s): Mr. Javed Khan through VC HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAROrder 21/08/2024 1.These appeals are filed against the order of the Income TaxAppellate Tribunal, Jaipur dated 23.03.2018. The tax quantum involved in these appeals is Rs.17,96,495/-, Rs.14,11,408/- andRs.92,85,399/- respectively. 2.The appeals do not fall within the exception carved out in thecircular issued by the Central Board of Direct Taxes dated15.03.2024. There is no opinion of the Board that it is necessaryto contest the matters in the interest of justice or revenue. Thecircular dated 15.03.2024 is in supersession to all earlier circulars. 3.It is clarified that the appeals are dismissed on account ofmonetary limit and the substantial question of law is kept open. 4.The appeals are dismissed. (ASHUTOSH KUMAR),J (AVNEESH JHINGAN),J Simple Kumawat/231-233