Pr. Commissioner Of Income Tax, Kota v. Shri Ankush Gupta, D-28 New Colony Gumanpura Kota
High Court
02 Jan 2019 In favour of: Assessee
Forum / Bench
High Court · jaipur
Parties
Pr. Commissioner Of Income Tax, Kota v. Shri Ankush Gupta, D-28 New Colony Gumanpura Kota
Date of order
02 Jan 2019
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Pr. Commissioner Of Income Tax, Kota v. Shri Ankush Gupta, D-28 New Colony Gumanpura 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. 298/2018
Pr. Commissioner of Income Tax, Kota.
----Appellant
Versus
Shri Ankush Gupta, D-28 New Colony Gumanpura 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
02/01/2019
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/7
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