Pr. Commissioner Of Income Tax, Kota v. Snehlata Jain
High Court
18 Aug 2018 In favour of: Assessee
Forum / Bench
High Court · jaipur
Parties
Pr. Commissioner Of Income Tax, Kota v. Snehlata Jain
Date of order
18 Aug 2018
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Pr. Commissioner Of Income Tax, Kota v. Snehlata Jain, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
D. B. Income Tax Appeal No. 191/2018
Pr. Commissioner Of Income Tax, Kota.
----Appellant
Versus
Snehlata Jain Prop. M/s Mamta Enterprises, Bhamshah Mandi,Kota.
----Respondent
For Appellant(s) : Mrs. Parinitoo Jain with Ms. Shiva Goyal.
HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE GOVERDHAN BARDHAR
Order
18/08/2018
In view of Circular No. 3/2018 issued by Central Boardof Direct Taxes, present appeal having tax effect of only Rs.1,72,207/-, which is less than Rs. 50,00,000/- may not bemaintainable and the same is dismissed in the light of aforesaidcircular.
(GOVERDHAN BARDHAR),J
(MOHAMMAD RAFIQ),J
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