The Commissioner Of Income Tax, Address: Alwar v. Shri Ratanlal Narharpuriya, Address: Village Halena, Bharatpur
High Court
20 Dec 2016 In favour of: Assessee
Forum / Bench
High Court · jaipur
Parties
The Commissioner Of Income Tax, Address: Alwar v. Shri Ratanlal Narharpuriya, Address: Village Halena, Bharatpur
Date of order
20 Dec 2016
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax, Address: Alwar v. Shri Ratanlal Narharpuriya, Address: Village Halena, Bharatpur, the High Court (2016) 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.
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE FOR RAJASTHANBENCH AT JAIPUR
D.B. CIVIL MISCELLANEOUS APPLICATION NO. 559 / 2016
in
DB Income Tax Appeal No.170/2004
The Commissioner of Income Tax, Address: Alwar
----Appellant
Versus
Shri Ratanlal Narharpuriya, Address: Village Halena, Bharatpur
----Respondents
__________________________________________
For Petitioners :Mrs Parinitoo Jain For Respondents :
__________________________________________
HON'BLE MR. JUSTICE M.N. BHANDARI
HON'BLE MR. JUSTICE JAINENDRA KUMAR RANKA
Order
20/12/2016
The misc application has been filed to seek recall ofthe order dated 27.4.2016. It is precisely on the ground thatthe tax effect in the case is more than Rs.20 lakh.
Learned counsel appearing for the revenue bona fidemade statement about tax effect to be less than Rs.20 lakhand, accordingly, appeal was dismissed covering it by thecircular dated 10.12.2015. The prayer is made to recall theorder and restore the appeal.
We have considered the submissions made bylearned counsel for revenue. The appeal preferred by thedepartment was dismissed on the statement of learned counselfor the revenue that tax effect involved is less than Rs.20 lakh,whereas, according to the department, it is more than Rs.20lakh. The mistake aforesaid was realised after receipt of theorder. In view of aforesaid, order dated 27.4.2016 is recalled asthe tax effect in the case is of more than Rs.20 lakh. Theappeal is restored to its original number and it be listed beforethe regular Bench.
(JAINENDRA KUMAR RANKA)J. (M.N. BHANDARI)J.
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