Pr. Commissioner Of Income Tax, Kota v. M/S Jainco Enterprises Pvt. Ltd., 592, Welcome Tower, Dadabari,Kota
High Court
20 Dec 2018 In favour of: Assessee
Forum / Bench
High Court · jaipur
Parties
Pr. Commissioner Of Income Tax, Kota v. M/S Jainco Enterprises Pvt. Ltd., 592, Welcome Tower, Dadabari,Kota
Date of order
20 Dec 2018
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Pr. Commissioner Of Income Tax, Kota v. M/S Jainco Enterprises Pvt. Ltd., 592, Welcome Tower, Dadabari,Kota, 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 thelight of aforesaid circular.
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. 195/2018
Pr. Commissioner of Income Tax, Kota
----Appellant
Versus
M/s Jainco Enterprises Pvt. Ltd., 592, Welcome Tower, Dadabari,Kota.
----Respondent
For Appellant(s) : Mr. Parinitoo Jain.
HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE GOVERDHAN BARDHAR
Order
20/12/2018
Learned counsel for the appellant submits that in viewof Circular No. 3/2018 issued by Central Board of Direct Taxes,present appeal having tax effect less than Rs. 50,00,000/- maynot be maintainable.
In view of above, present appeal is dismissed in thelight of aforesaid circular.
(GOVERDHAN BARDHAR),J
(MOHAMMAD RAFIQ),J
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