The Commissioner of Income-tax, Alwar v. Singhal Associates
[Citation -2015-LL-0225-69]

Citation 2015-LL-0225-69
Appellant Name The Commissioner of Income-tax, Alwar
Respondent Name Singhal Associates
Court HIGH COURT OF RAJASTHAN
Relevant Act Income-tax
Date of Order 25/02/2015
Assessment Year 1998-99
Judgment View Judgment
Keyword Tags question of law • tax effect
Bot Summary: Mr.Mahendra Gargieya with Ms.Manisha Surana for the respondent. In the present appeal filed by Commissioner of Income Tax, Alwar, against the order of the Income Tax Appellate Tribunal, Jaipur Bench 'A', Jaipur dated 30.3.2007 in ITA No.195/JP/2005 for the assessment year 1998-99, the tax effect of the appeal is less than Rs.4 lacs. In view of Instruction No.2 of 2005 dated 24.10.2005 issued by CBDT, advising the Income Tax Department not to prefer appeals under Section 260A of the Income Tax Act, 1961, if the tax effect is less than Rs.4 lacs, the appeal is not to be filed by the Department, unless the question of law is likely to arise repeatedly in the case of the assessee or in similar cases. In the present case, the Income Tax Appeal has been preferred on the ground that the Tribunal was not justified in holding that the notice under Section 148 of the Act was not valid, and further, that the order of Tribunal is perverse. The questions of law raised in this appeal, having tax effect of less than Rs.4 lacs, are not such, which may repeatedly arise, either in the case of the assessee, or in similar cases. J.,ACTG.CJ. Skant/-, Proof Reader All the corrections made in the judgment/order have been incorporated in the judgment/order being emailed.


1 IN HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JAIPUR BENCH, JAIPUR JUDGMENT D.B. INCOME TAX APPEAL NO.809/2008 Commissioner of Income Tax, Alwar Vs. M/s.Singhal Associates 25.2.2015 HON'BLE ACTING CHIEF JUSTICE MR. SUNIL AMBWANI HON'BLE MR. JUSTICE PRAKASH GUPTA Ms.Parinitoo Jain for appellant. Mr.Mahendra Gargieya with Ms.Manisha Surana for respondent. 1. In present appeal filed by Commissioner of Income Tax, Alwar, against order of Income Tax Appellate Tribunal, Jaipur Bench 'A', Jaipur dated 30.3.2007 in ITA No.195/JP/2005 for assessment year 1998-99, tax effect of appeal is less than Rs.4 lacs. 2. In view of Instruction No.2 of 2005 dated 24.10.2005 issued by CBDT, advising Income Tax Department not to prefer appeals under Section 260A of Income Tax Act, 1961, if tax effect is less than Rs.4 lacs, appeal is not to be filed by Department, unless question of law is likely to arise repeatedly in case of assessee or in similar cases. 3. In present case, Income Tax Appeal has been preferred on ground that Tribunal was not justified in holding that notice under Section 148 of Act was not valid, and further, that order of Tribunal is perverse. 2 4. questions of law raised in this appeal, having tax effect of less than Rs.4 lacs, are not such, which may repeatedly arise, either in case of assessee, or in similar cases. 5. This Income Tax Appeal is consequently dismissed. (PRAKASH GUPTA),J. (SUNIL AMBWANI),ACTG.CJ. Skant/-, Proof Reader All corrections made in judgment/order have been incorporated in judgment/order being emailed. Shashi Kant Gaur, Proof Reader Commissioner of Income-tax, Alwar v. Singhal Associate
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