The Commissioner Of Income Tax, Alwar v. Shri Hazari Lal Goyal
High Court
23 Sep 2016 In favour of: Revenue
Forum / Bench
High Court · jaipur
Parties
The Commissioner Of Income Tax, Alwar v. Shri Hazari Lal Goyal
Date of order
23 Sep 2016
Assessment year(s)
—
Outcome
Allowed
Case summary
In The Commissioner Of Income Tax, Alwar v. Shri Hazari Lal Goyal, the High Court (2016) allowed the appeal. The decision went in favour of the Revenue.
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 FORRAJASTHAN AT JAIPUR BENCH, JAIPUR
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D.B. CIVIL MISC. APPLICATION NO. 374 of 2016IND.B INCOME TAX APPEAL NO.690 of 2008
The Commissioner of Income Tax, Alwar .
VS.
SHRI HAZARI LAL GOYAL C/O M/S. BHARATPURTRADERS, NEW MANDI, BHARATPUR (DECEASEDTHROUGH LEGAL HEIRS).
Date of Order : 23.09.2016.
HON'BLE MR. JUSTICE AJAY RASTOGIHON'BLE MR. JUSTICE JANENDRA KUMAR RANKA
Mr. Parinitoo Jain, Counsel for the appellant.
Matter has come up on misc. application forrecalling the order dt.28.03.2016.
Counsel submits that due to inadvertence, thebatch of appeals was disposed of on the basis ofCircular issued by the Central Board of Direct Taxesdt.10.12.2015 treating that the tax effect is belowRs.20 lac but the fact is that the present appeal is notcovered by the Circular dt.10.12.2015 because the taxeffect is more than 20 lac.
The application is allowed. The orderdt.28.03.2016 qua the present appeal stands recalled.
The appeal be restored to its original number.
Let the appeal be listed before the regular Benchholding subject roster.
(JAINENDRA KUMAR RANKA)J.
(AJAY RASTOGI),J.
Amit/9
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