The Principal Commissioner Of Income Tax(Central) Jaipur, Jaipur v. Shri Navrattan Kothari, B

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No.264/2018 The Principal Commissioner Of Income Tax(Central) Jaipur, Jaipur ----Appellant Versus Shri Navrattan Kothari, B-1, B-2 Kothari House Prithviraj Road CScheme Jaipur ----Respondent For Appellant(s) : Ms. ArchnaFor Respondent(s): Mr. Sanjay Jhanwar HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE NARENDRA SINGH DHADDHA Order 13/05/2019 For stated reasons, the delay in filing the appeal is condoned. Theapplication under Section 5 of the Limitation Act stands disposed of. Learned counsel for the appellant submits that in view of CircularNo. 3/2018 issued by Central Board of Direct Taxes, present appealhaving tax effect of only Rs. 27,61,577/- which is less than Rs.50,00,000/- may not be maintainable. In view of above, present appeal is dismissed in the light ofaforesaid instruction. However, the appellant will be at liberty to apply for revival of theappeal in case its case falls within the purview of any of the conditionstipulated in Clause 10 of the aforesaid circular. (NARENDRA SINGH DHADDHA),J (MOHAMMAD RAFIQ),J