PR. COMMISSIONER OF INCOME TAX, BIKANER vs. AVINASH MODI

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 116/2018 Pr. Commissioner Of Income Tax, Bikaner ----Appellant Versus Avinash Modi ----Respondent For Appellant(s) : Mr. K.K. Bissa For Respondent(s) : HON'BLE MS. JUSTICE NIRMALJIT KAUR HON'BLE MR. JUSTICE DINESH MEHTA Order 27/07/2018 It is stated that the tax effect in the case would be Rs.26,85,160/-. As per Circular No.3/2018 dated 11.07.2018 vide instruction No.3 monetary limit for proceedings in High Court is Rs.50,00,000/- and vide para No.13, the circular applies retrospectively to pending appeals and cross-objections as also references. Thus, as per the Circular No.3/2018, the instant appeal is not to be prosecuted by the appellant. The appeal is accordingly dismissed as not pressed. (DINESH MEHTA),J (NIRMALJIT KAUR),J Arvind/27