The Pr. Commissioner Of Income Tax, Alwar v. Virendra Singh
High Court
31 Aug 2018 In favour of: Assessee
Forum / Bench
High Court · jaipur
Parties
The Pr. Commissioner Of Income Tax, Alwar v. Virendra Singh
Date of order
31 Aug 2018
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Pr. Commissioner Of Income Tax, Alwar v. Virendra Singh, the High Court (2018) 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. 284/2017
The Pr. Commissioner Of Income Tax, Alwar.
----Appellant
Versus
Virendra Singh S/o Late Shri Prahlad Singh, Chhaju Singh KiGali, Outside Malakheda Gate, Alwar Raj.
----Respondent
For Appellant(s) : Mr. Parinitoo Jain
HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE GOVERDHAN BARDHAR
31/08/2018
Order
Learned counsel for the appellant submits that in viewof Circular No. 3/2018 issued by Central Board of Direct Taxes,present appeal having tax effect of only Rs. 27,61,577/- 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
Ashu/34
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