PR. COMMISSIONER OF INCOME TAX vs. SHRI VIMAL BIHANI

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Income Tax Appeal No. 337/2018 Pr. Commissioner Of Income Tax, Kota. ----Appellant Versus Shri Vimal Bihani, Prop. M/s. Madhu Trade Agencies, 125, New Grain Mandi, 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 29/01/2019 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/5