C.I.T. CENTRAL, JAIPUR vs. SHANTI LAL JAIN

ITA/133/2013HC RajasthanRJHC01031479201306 February 20181 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that interference in the appeal is not desirable. The reasoning is based on Circular No. 21/2015 dated 10.12.2015, which stipulates that appeals where the tax effect does not exceed Rs. 20,00,000/- should generally not be pursued. Since the tax effect in this matter was stated to be below this monetary limit, the Court decided not to interfere. The operative direction was to dismiss the appeal. No issues were expressly left undecided.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax, Central Jaipur (the Revenue) against an order concerning Shanti Lal Jain, proprietor of M/s Meenakshi Property Dealer, Udaipur (the assessee). The assessment year(s) are not specified in the judgment. The appeal challenges an order passed by an authority below. The amount in dispute is not explicitly stated, but the judgment mentions that the tax effect does not exceed Rs. 20,00,000/-. The procedural history is limited to the filing of this appeal before the High Court.

What were the issues?

1. Whether interference in the appeal is desirable, considering the tax effect does not exceed the monetary limit of Rs. 20,00,000/-, as per Circular No. 21/2015 dated 10.12.2015 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes. The Revenue's contention is implicitly that the appeal should be heard on merits. The judgment does not record any specific arguments from the Revenue beyond the filing of the appeal. The assessee's contentions are not recorded in the judgment. The decision hinges on the applicability of the aforementioned circular.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR R~JASTHAN %. AT JODHPUR '=a D.B. Income Tax Appeal No. 133 /! 2-013 ,, ., = = - * rC. * t Commissioner of Income Tax, Central Jaipur. ----Appellant Versus Shanti Lal Jain S/o Late Shri Gamer Lal Jain, Prop. M/s Meenakshi Property Dealer 1- Reti Stand, Central Area, Udaipur. For Appellant(s) : Mr. K.K. Bissa. For Respondent(s) : Mr. Anjay Kothari. - - HON'BLE MR. JUSTICE GOPAL KRISHAN VYAS HON'BLE MR. JUSTICE MANOJ KUMAR GARG =Order 06/02/2018 The tax effect in the instant matter does not exceed the monetary limit or' Rs.20,00,000/-; hence, in light of Circular No.21/2015 dated 10.12.2015 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Government of India, New .Delhi t o interference in this appeal is desirable. The same is dismissed accordingly. (MANOJ KUMAR GARG)J. (GOPAL KRISHAN WAS) J. Powered by TCPDF (www.tcpdf.org) (Uploaded on 18/07/2024 at 10:58:28 AM) (Downloaded on 28/10/2026 at 12:08:25 AM)

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