The Commissioner Of Income Tax, Ajmer v. M/S. Shrenik Marbles P Ltd., Makrana Road, Madanganj, Kishangarh

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Miscellaneous Application No.50/2017In D.B. Income Tax Appeal No.268/2009 The Commissioner Of Income Tax, Ajmer ----Petitioner Versus M/s. Shrenik Marbles P Ltd., Makrana Road, Madanganj, Kishangarh ----Respondent For Petitioner(s) : Ms. Parinitoo Jain withMs. Shiva Goyal HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE GOVERDHAN BARDHAR Order 04/01/2019 This application has been filed by the applicant for recall of thejudgment dated 13.05.2016 and for restoration of the appeal to itsoriginal number on the ground that the tax effect in the appeal wasmore than Rs.20,00,000/-. The appeal was decided in the light of the earlier CBDT Circulardated 10.12.2015 on the premise that the tax effect in this appealwas less than Rs.20,00,000/- but actually the tax effect was morethan Rs.20,00,000/-. Learned counsel for the applicant, however, didnot dispute the fact that in view of new Circular dated 11.07.2018issued in supersession of earlier Circular dated 10.12.2015, the limithas been raised to Rs.50,00,000/- and, therefore, the tax effect,being less than Rs.50,00,000/-, no useful purpose would be servedby reviving the appeal. The application is accordingly disposed of. (GOVERDHAN BARDHAR),J (MOHAMMAD RAFIQ),J