PR COMMISSIONER OF INCOME TAX-III vs. MS CHOUDHARY ANDBROTHERS JAIPUR

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Income Tax Appeal No. 186/2018 Pr. Commissioner Of Income Tax-3, Jaipur, NCR Building, Statue Circle, C-Scheme, Jaipur. ----Appellant Versus M/s Choudhary & Brothers, Village Ladana, Phagi, Jaipur. ----Respondent For Appellant(s) : Mr. Sameer Jain. HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE GOVERDHAN BARDHAR Order 18/08/2018 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. 25,81,358/-, 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 Manoj/2