PR COMMISSIONER OF INCOME TAX vs. KUSUM CHOUDHARY

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 235/2018 Pr. Commissioner Of Income Tax, Ajmer ----Appellant Versus Kusum Choudhary, Choudhary Sadan, Hamir Colony, Madanganj, Kishangarh ----Respondent For Appellant(s) : Ms. Parinitoo Jain HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE GOVERDHAN BARDHAR Order 28/09/2018 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. 21,37,292/- 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 instruction. (GOVERDHAN BARDHAR),J (MOHAMMAD RAFIQ),J Om/5