PR COMMISSIONER OF INCOME TAX-I vs. MS VIJAY KEDIA HUF

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Income Tax Appeal No. 183/2018 Principal Commissioner Of Income Tax-I, New Central Revenue Building, Statue Circle, Jaipur Raj. ----Appellant Versus M/s. Vijay Kedia (HUF), 1307, Kedia House, Gopalji Ka Rasta, Jaipur. ----Respondent For Appellant(s) : Mr. Anuroop Singhi with Mr. Aditya Vijay HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE GOVERDHAN BARDHAR Order 14/08/2018 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.24,15,178/-, which is less than Rs.50,00,000/- may not be maintainable. In view of above, present appeal is dismissed in the light of aforesaid circular. (GOVERDHAN BARDHAR),J (MOHAMMAD RAFIQ),J RS/35