PR COMMISSIONER OF INCOME TAX JAIPUR-II vs. EXCEL TECHNOVATION PVT LTD

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 123/2018 Pr. Commissioner Of Income Tax, Jaipur-Ii, Jaipur Raj ----Appellant Versus Excel Technovation Pvt. Ltd. 101, F-174, Summer Complex, Gautam Marg, Bagaria Bhawan, Jaipur ----Respondent For Appellant(s) : Mr. Anuroop Singhi HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE GOVERDHAN BARDHAR Order 04/09/2018 Learned counsel for the appellant submits that in view of Circular No. 3/2018 issued by Central Board of Direct Taxes, present appeal having tax effect of only Rs. 46,02,820/- being less than Rs. 50,00,000/- may not be maintainable. In view of above, present appeal is dismissed in the light of aforesaid instruction. (GOVERDHAN BARDHAR),J (MOHAMMAD RAFIQ),J Ashu/79