PRINCIPAL CIT, BIKANER vs. M/S JAIN GOTA STORE

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 13/2016 Principal Commissioner of Income Tax, Bikaner ----Appellant Versus M/s Jain Gota Store, 28- Sadar Bazaar, Sri ganganagar. ----Respondent For Appellant(s) : Mr. K.K. Bissa

HON'BLE MS. JUSTICE NIRMALJIT KAUR HON'BLE MR. JUSTICE DINESH MEHTA Judgment / Order 20/08/2018 It is stated that the tax effect in the case would be ` 15,19,641/-. 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 Instruction No.13, the Circular applies retrospectively to pending appeals, 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 Anurag/26