Pr. Commissioner Of Income Tax, Kota v. Shri Vimal Bihani
High Court
29 Jan 2019 In favour of: Assessee
Forum / Bench
High Court · jaipur
Parties
Pr. Commissioner Of Income Tax, Kota v. Shri Vimal Bihani
Date of order
29 Jan 2019
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Pr. Commissioner Of Income Tax, Kota v. Shri Vimal Bihani, 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 the light 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. 337/2018
Pr. Commissioner Of Income Tax, Kota.
----Appellant
Versus
Shri Vimal Bihani, Prop. M/s. Madhu Trade Agencies, 125, NewGrain Mandi, 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
29/01/2019
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 the
light of aforesaid circular.
(GOVERDHAN BARDHAR),J
(MOHAMMAD RAFIQ),J
Manoj/5
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