PR. COMMISSIONER OF INCOME TAX vs. SMT. MANISHA AGARWAL

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 319/2018 Pr. Commissioner Of Income Tax, Kota ----Appellant Versus Smt. Manisha Agarwal, 12-A Talwandi Kota ----Respondent For Appellant(s) : Ms. Shiva Goyal For Respondent(s) : HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE GOVERDHAN BARDHAR Judgment 12/12/2018 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.26,045/- 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. However, the appellant will be at liberty to apply for revival of the appeal in case its case falls within the purview of any of the condition stipulated in Clause 10 of the aforesaid circular. (GOVERDHAN BARDHAR),J (MOHAMMAD RAFIQ),J RS/4