Pr. Commissioner of Income-tax, Central, Jaipur v. Rambhajos
[Citation -2019-LL-0904-82]

Citation 2019-LL-0904-82
Appellant Name Pr. Commissioner of Income-tax, Central, Jaipur
Respondent Name Rambhajos
Court HIGH COURT OF RAJASTHAN
Relevant Act Income-tax
Date of Order 04/09/2019
Judgment View Judgment
Keyword Tags monetary limit • low tax effect
Bot Summary: HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE NARENDRA SINGH DHADDHA Order 04/09/2019 Learned counsel for the appellant has placed before this Court a copy of the instructions dated 08 th August, 2019, issued in furtherance of the Circular No.3 of 2018 dated 11.07.2018 of the Central Board of Direct Taxes and its amendment dated 20th August, 2018 vide which monetary limits for filing of ITA-72/2019 income tax appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before the Supreme Court have been specified. Para 2 of the instructions dated 8th August, 2019, mentions that as a step towards further management of litigation, it has been decided by the Board that monetary limits for filing of appeals in income-tax cases be enhanced further through amendment in Para 3 of the Circular mentioned above and accordingly, the table for monetary limits specified in Para 3 of the Circular shall read as follows:- S.No. Before Supreme Court 2,00,00,000 Learned counsel for the appellant submits that the monetary limit in these appeals is less than the prescribed amount. In view of above, present appeals are dismissed in the light of aforesaid instruction. Office is directed to place a copy of this order on record of connected appeal.


HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR (1) D. B. Income Tax Appeal No. 72/2019 Pr. Commissioner Of Income Tax, Central, New Central Revenue Building (Extension Building), Near Statue Circle, Janpath, Jaipur. Appellant Versus M/s Rambhajos, 397, First Floor, Ram Bhawan, Hanumanji Ka Rasta, Jaipur. Respondent Connected With (2) D. B. Income Tax Appeal No. 352/2018 Pr. Commissioner Of Income Tax - Central, New Central Revenue Building Statue Circle Jaipur (Raj) Appellant Versus Dinesh Kumar Agarwal, 867 Ganga Mata Ki Gali Gopal Ji Ka Rasta Johari Bazar Jaipur Respondent For Appellant(s) : Mr. Siddharth Bapna on behalf of Mr. Anil Mehta. For Respondent(s) : Mr. Siddharth Ranka. HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE NARENDRA SINGH DHADDHA Order 04/09/2019 Learned counsel for appellant has placed before this Court copy of instructions dated 08 th August, 2019, issued in furtherance of Circular No.3 of 2018 dated 11.07.2018 of Central Board of Direct Taxes (the Board) and its amendment dated 20th August, 2018 vide which monetary limits for filing of (2 of 2) [ITA-72/2019] income tax appeals by Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court have been specified. Para 2 of instructions dated 8th August, 2019, mentions that as step towards further management of litigation, it has been decided by Board that monetary limits for filing of appeals in income-tax cases be enhanced further through amendment in Para 3 of Circular mentioned above and accordingly, table for monetary limits specified in Para 3 of Circular shall read as follows:- S.No. Appeals/SLPs in Income-tax matters Monetary Limit (Rs.) 1. Before Appellate Tribunal 50,00,000 2. Before High Court 1,00,00,000 3. Before Supreme Court 2,00,00,000 Learned counsel for appellant submits that monetary limit in these appeals is less than prescribed amount. In view of above, present appeals are dismissed in light of aforesaid instruction. Office is directed to place copy of this order on record of connected appeal. (NARENDRA SINGH DHADDHA),J (MOHAMMAD RAFIQ),J MANOJ NARWANI /101-102 Pr. Commissioner of Income-tax, Central, Jaipur v. Rambhajo
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