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Principal Commissioner Of Income Tax, Bikaner v. M/S Jain Gota Store, 28- Sadar Bazaar, Sri Ganganagar

High Court 20 Aug 2018 In favour of: Assessee

Forum / Bench

High Court · rhcjodh240618

Parties

Date of order

20 Aug 2018

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Principal Commissioner Of Income Tax, Bikaner v. M/S Jain Gota Store, 28- Sadar Bazaar, Sri Ganganagar, 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. 13/2016 Principal Commissioner of Income Tax, Bikaner ----Appellant Versus M/s Jain Gota Store, 28- Sadar Bazaar, Sri ganganagar. ----Respondent For Appellant(s) : Mr. K.K. Bissa HON'BLE MS. JUSTICE NIRMALJIT KAUR HON'BLE MR. JUSTICE DINESH MEHTA 20/08/2018 Judgment / Order It is stated that the tax effect in the case would be `15,19,641/-. As per Circular No. 3/2018 dated 11.07.2018 vide InstructionNo.3, monetary limit for proceedings in High Court is Rs.50,00,000/- and vide Instruction No.13, the Circular appliesretrospectively to pending appeals, 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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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.

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