PR. COMMISSIONER OF INCOME TAX, UDAIPUR vs. SHAMBHU LAL HIRAN

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 54/2017 Pr. Commissioner Of Income Tax , Udaipur. ----Appellant Versus Shri Shambhu Lal Hiran Prop. M/s Dehati Ghirt Bhandar, 30-3, Natheda Colony, Banswara. ----Respondent For Appellant(s) : Mr.K.K.Bissa, Adv. HON'BLE MS. JUSTICE NIRMALJIT KAUR HON'BLE MR. JUSTICE DINESH MEHTA Order 17/07/2018 It is stated that the tax effect in the case would be Rs.39,24,762/-. As per Circular No.3/2018 dated 11.07.2018 vide instruction No.3 monetary limit for proceedings in High Court is Rs.50,00,000/- and vide para No.13, the circular applies retrospectively to pending appeals and cross-objections as also references. Thus, as per the Circular No.3/2018, the instant appeal is not to be prosecuted by the appellant. The appeal is accordingly dismissed as not pressed. (DINESH MEHTA),J (NIRMALJIT KAUR),J NK/23