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Pr Commisssioner Of Income Tax, (Central ) Jaipur v. Vimal Chand Surana (Huf), 2231, Lal Katla, Haldiyon Ka Rasta, Joharibazar, Jaipur

High Court 13 Nov 2024 In favour of: Assessee

Forum / Bench

High Court · jaipur

Parties

Date of order

13 Nov 2024

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Pr Commisssioner Of Income Tax, (Central ) Jaipur v. Vimal Chand Surana (Huf), 2231, Lal Katla, Haldiyon Ka Rasta, Joharibazar, Jaipur, the High Court (2024) dismissed the appeal. The decision went in favour of the assessee.

Decision: In view of the circular of Central Board of Direct Taxes dated17.09.2024, the appeals are dismissed as withdrawn.

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. 307/2018 Pr Commisssioner Of Income Tax, (Central ) Jaipur. ----Appellant Versus Vimal Chand Surana (Huf), 2231, Lal Katla, Haldiyon Ka Rasta, JohariBazar, Jaipur ----Respondent Connected With D.B. Income Tax Appeal No. 308/2018 Pr Commissioner Of Income Tax, (Central ) Jaipur ----Appellant Versus Vimal Chand Surana, B-7, Surana, Enclave, Opposite Sms Hospital,Jaipur ----Respondent For Appellant(s) For Respondent(s) : Mr. Aditya Khandelwal for Mr. Siddharth Bapna : Mr. Kanishk Singhal for Mr. Gunjan Pathak HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE UMA SHANKER VYASOrder 13/11/2024 1.As per the pleadings in the appeals filed by the appellant, the taxeffect in both the appeals are less than two crores. 2. In view of the circular of Central Board of Direct Taxes dated17.09.2024, the appeals are dismissed as withdrawn. The substantialquestion of law is kept open. 3.The appellant shall be at liberty to file an application for revival, incase the appeals fall within the exception. (UMA SHANKER VYAS),JRIYA /21-22 (AVNEESH JHINGAN),J

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