PR. COMMSSIONER OF INCOME TAX vs. SHRI ANKUSH GUPTA

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Income Tax Appeal No. 298/2018 Pr. Commissioner of Income Tax, Kota. ----Appellant Versus Shri Ankush Gupta, D-28 New Colony Gumanpura Kota ----Respondent For Appellant(s) : Ms. Shiva Goyal on behalf of Mrs. Parinitoo Jain. HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE GOVERDHAN BARDHAR Order 02/01/2019 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 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/7