PR COMMISSIONER OF INCOME TAX KOTA vs. SNEHLATA JAIN PROP MS MAMTA ENTERPRISES

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Income Tax Appeal No. 191/2018 Pr. Commissioner Of Income Tax, Kota. ----Appellant Versus Snehlata Jain Prop. M/s Mamta Enterprises, Bhamshah Mandi, Kota. ----Respondent For Appellant(s) : Mrs. Parinitoo Jain with Ms. Shiva Goyal. HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE GOVERDHAN BARDHAR Order 18/08/2018 In view of Circular No. 3/2018 issued by Central Board of Direct Taxes, present appeal having tax effect of only Rs. 1,72,207/-, which is less than Rs. 50,00,000/- may not be maintainable and the same is dismissed in the light of aforesaid circular. (GOVERDHAN BARDHAR),J (MOHAMMAD RAFIQ),J Manoj/4