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The Principal Commissioner Of Income Tax, (Central), Rajasthan,Room v. Sunder Das Sonkiya, Flat Sonkia Bhawan, Sms Highway, Jaipur(Pan

High Court 15 Sep 2025 In favour of: Assessee

Forum / Bench

High Court · jaipur

Parties

Date of order

15 Sep 2025

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In The Principal Commissioner Of Income Tax, (Central), Rajasthan,Room v. Sunder Das Sonkiya, Flat Sonkia Bhawan, Sms Highway, Jaipur(Pan, the High Court (2025) dismissed the appeal. The decision went in favour of the assessee.

Decision: In view thereto, the Income Tax Appeal is dismissed.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

[2025:RJ-JP:37319-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 66/2025 The Principal Commissioner Of Income Tax, (Central), Rajasthan,Room No. 402, 4Th Floor, Jeevan Nidhi-2, Bhawani Singh Road,Ambedkar Circle, Jaipur-302005 ----Appellant Versus Sunder Das Sonkiya, Flat Sonkia Bhawan, Sms Highway, Jaipur(Pan/gir No. Akhps7413G). ----Respondent For Appellant : Mr. Siddharth BapnaMr. Meyhul MittalMr. Sarvesh Jain HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJEET PUROHIT 15/09/2025 Order As per para No. 8.3 of the assessment order dated04.09.2019 passed by Income Tax Officer Ward-1(2), Jaipur, it isapparent that it does not fall within the exceptions contemplatedunder Circular 5/2024 dated 15.03.2024 issued by the CentralBoard of Direct Taxes, Government of India (hereinafter referredto as ‘CBDT’). The latest Circular i.e. 9/2024 dated 17.09.2024issued by the CBDT has increased the monetary limit. In view thereto, the Income Tax Appeal is dismissed. (SANJEET PUROHIT),J (SANJEEV PRAKASH SHARMA),J Amit/Ritu/31

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