Case Law › High Court › Pr. Commissioner Of Income Tax, Kota v....

Pr. Commissioner Of Income Tax, Kota v. M/S Kota Zila Dugdh Utpadak Sahakari Sangh Ltd., Rawatbhataroad Kota

High Court 25 Jan 2019 In favour of: Assessee

Forum / Bench

High Court · jaipur

Parties

Date of order

25 Jan 2019

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Pr. Commissioner Of Income Tax, Kota v. M/S Kota Zila Dugdh Utpadak Sahakari Sangh Ltd., Rawatbhataroad Kota, the High Court (2019) 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. 318/2018 Pr. Commissioner of Income Tax, Kota ----Appellant Versus M/s Kota Zila Dugdh Utpadak Sahakari Sangh Ltd., RawatbhataRoad Kota ----Respondent For Appellant(s) : Ms. Shiva Goyal on behalf of Mrs. Parinitoo Jain. HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE GOVERDHAN BARDHAR Order 25/01/2019 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 Manoj/85

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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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