Pr. Commissioner Of Income Tax, Udaipur v. M/S Ram Swaroop Jaiswal And Party
High Court
27 Aug 2018 In favour of: Assessee
Forum / Bench
High Court · rhcjodh240618
Parties
Pr. Commissioner Of Income Tax, Udaipur v. M/S Ram Swaroop Jaiswal And Party
Date of order
27 Aug 2018
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Pr. Commissioner Of Income Tax, Udaipur v. M/S Ram Swaroop Jaiswal And Party, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is accordingly dismissed as not pressed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
HIGH COURT OF JUDICATURE FOR RAJASTHAN JODHPUR
D.B. Income Tax Appeal No. 105/2017
Pr. Commissioner Of Income Tax, Udaipur
----Appellant
Versus
M/s Ram Swaroop Jaiswal And Party
----Respondent
For Appellant(s) : Mr. K.K. Bissa
HON'BLE MS. JUSTICE NIRMALJIT KAUR HON'BLE MR. JUSTICE DINESH MEHTA
27/08/2018
Order
In para 4 of the appeal, it is stated that the tax effect in the
case would be `31,86,518/-.
As per circular No.3/2018 dated 11.07.2018 vide instructionNo.3 monetary limit for proceedings in High Court is `50,000,00/-and vide para No.13, the circular applies retrospectively topending appeals and cross-objections as also references. Thus, asper the circular No.3/2018, the instant appeal is not to beprosecuted by the appellant.
The appeal is accordingly dismissed as not pressed.
(DINESH MEHTA),J
(NIRMALJIT KAUR),J
Upendra/11
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.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.