The Commissioner Of Income Tax, Alwar v. M/S. Singhal Industries, A-103, Brij Industrial Area, Bharatpur

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Income Tax Appeal No. 762/2008 The Commissioner of Income Tax, Alwar. ----Appellant Versus M/s. Singhal Industries, A-103, Brij Industrial Area, Bharatpur. ----Respondent For Appellant(s) : Ms. Parinitoo Jain. HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE NARENDRA SINGH DHADDHA Order 17/10/2019 Learned counsel for the appellant has placed before thisCourt a copy of the instructions dated 08[th] August, 2019, issued infurtherance of the Circular No.3 of 2018 dated 11.07.2018 of theCentral Board of Direct Taxes (the Board) and its amendmentdated 20[th] August, 2018 vide which monetary limits for filing ofincome tax appeals by the Department before Income TaxAppellate Tribunal, High Courts and SLPs/appeals before theSupreme Court have been specified. Para 2 of the instructionsdated 8[th] August, 2019, mentions that as a step towards furthermanagement of litigation, it has been decided by the Board thatmonetary limits for filing of appeals in income-tax cases beenhanced further through amendment in Para 3 of the Circularmentioned above and accordingly, the table for monetary limitsspecified in Para 3 of the Circular shall read as follows:- Learned counsel for the appellant submits that themonetary limit in this appeal is less than the prescribed amount. In view of above, present appeal is dismissed in thelight of aforesaid instruction. (NARENDRA SINGH DHADDHA),J(MOHAMMAD RAFIQ),J MANOJ NARWANI /C.1