Case Law › High Court › The Commissioner Of Income Tax, Kota v....

The Commissioner Of Income Tax, Kota v. M/S Rajesh Kumar & Party, 106, Vallabh Bari, Kota

High Court 04 Jan 2019 In favour of: Assessee

Forum / Bench

High Court · jaipur

Parties

Date of order

04 Jan 2019

Assessment year(s)

—

Outcome

Dismissed

Case summary

In The Commissioner Of Income Tax, Kota v. M/S Rajesh Kumar & Party, 106, Vallabh Bari, Kota, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.

Decision: In view of above, present appeal is dismissed in thelight of aforesaid instruction.

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 BENCH AT JAIPUR D.B. Income Tax Appeal No. 205/2009 The Commissioner Of Income Tax, Kota ----Appellant Versus M/s Rajesh Kumar & Party, 106, Vallabh Bari, Kota ----Respondent For Appellant(s) : Ms. Parinitoo Jain withMs. Shiva Goyal HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE GOVERDHAN BARDHAR Order 04/01/2019 Learned counsel for the appellant submits that in view ofCircular No. 3/2018 issued by Central Board of Direct Taxes,present appeal having tax effect of only Rs. 8,26,670/- which isless than Rs. 50,00,000/- may not be maintainable. In view of above, present appeal is dismissed in thelight of aforesaid instruction. However, the appellant will be at liberty to apply forrevival of the appeal in case its case falls within the purview of anyof the condition stipulated in Clause 10 of the aforesaid circular. (GOVERDHAN BARDHAR),J (MOHAMMAD RAFIQ),J //Jaiman//Suppl.1

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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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