Pr. Commissioner Of Income Tax , Udaipur v. Shri Shambhu Lal Hiran
High Court
17 Jul 2018 In favour of: Assessee
Forum / Bench
High Court · rhcjodh240618
Parties
Pr. Commissioner Of Income Tax , Udaipur v. Shri Shambhu Lal Hiran
Date of order
17 Jul 2018
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Pr. Commissioner Of Income Tax , Udaipur v. Shri Shambhu Lal Hiran, 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.
The order — as passed by the High Court
HIGH COURT OF JUDICATURE FOR RAJASTHAN ATJODHPUR
D.B. Income Tax Appeal No. 54/2017
Pr. Commissioner Of Income Tax , Udaipur.
----Appellant
Versus
Shri Shambhu Lal Hiran Prop. M/s Dehati Ghirt Bhandar, 30-3,Natheda Colony, Banswara.
----Respondent
For Appellant(s) : Mr.K.K.Bissa, Adv.
HON'BLE MS. JUSTICE NIRMALJIT KAUR HON'BLE MR. JUSTICE DINESH MEHTA
17/07/2018
Order
It is stated that the tax effect in the case would beRs.39,24,762/-.
As per Circular No.3/2018 dated 11.07.2018 vide instructionNo.3 monetary limit for proceedings in High Court isRs.50,00,000/- and vide para No.13, the circular appliesretrospectively to pending appeals and cross-objections as alsoreferences. Thus, as per the Circular No.3/2018, the instantappeal is not to be prosecuted by the appellant.
The appeal is accordingly dismissed as not pressed.
(DINESH MEHTA),J
(NIRMALJIT KAUR),J
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