PR COMMISSIONER OF INCOME TAX vs SHRI RANJEET SINGH CHOUDHARY

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 311/2018 Pr Commissioner Of Income Tax, Ajmer ----Appellant Versus Shri Ranjeet Singh Choudhary, S-90, Vijay Sarita, Near St. Stephen's School, Ajmer ----Respondent Connected With D.B. Income Tax Appeal No. 333/2018 Principal Commissioner Of Incme Tax-I, New Central Revenue Building, Statue Circle, Jaipur (Raj.). ----Appellant Versus Shri Uttam Prakash, 20/108, Bhrigu Marg, Kaveri Path, Mansarovar, Jaipur. ----Respondent D. B. Civil Cross Objection No. 19/2019 In D.B. Income Tax Appeal No. 311/2018 Pr. Commissioner Of Income Tax, Ajmer ----Appellant Versus Shri Ranjeet Singh Choudhary, S-90, Vijay Sarita, Near, St. Stephen School, Ajmer ----Respondent For Appellant(s) : Ms. Parinitoo Jain and Mr. Anuroop Singhi. For Respondent(s) : Mr. Priyesh Kasliwal HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE NARENDRA SINGH DHADDHA Order 17/10/2019

(2 of 2) [ITA-311/2018] Learned counsel for the appellant have placed before this Court a copy of the instructions dated 08th August, 2019, issued in furtherance of the Circular No.3 of 2018 dated 11.07.2018 of the Central Board of Direct Taxes (the Board) and its amendment dated 20th August, 2018 vide which monetary limits for filing of income tax appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before the Supreme Court have been specified. Para 2 of the instructions dated 8th August, 2019, mentions that as a step towards further management of litigation, it has been decided by the Board that monetary limits for filing of appeals in income-tax cases be enhanced further through amendment in Para 3 of the Circular mentioned above and accordingly, the table for monetary limits specified in Para 3 of the Circular shall read as follows:- S.No. Appeals/SLPs in Income-tax matters Monetary Limit (Rs.) 1. Before Appellate Tribunal 50,00,000 2. Before High Court 1,00,00,000 3. Before Supreme Court 2,00,00,000 Learned counsel for the appellant submit that the monetary limit in the aforesaid two appeals is less than the prescribed amount. In view of above, the appeals as also cross objection are dismissed in the light of aforesaid instruction. Office is directed to place a copy of this order on record of connected matters. (NARENDRA SINGH DHADDHA),J (MOHAMMAD RAFIQ),J MANOJ NARWANI /119-121

PR COMMISSIONER OF INCOME TAX vs. SHRI RANJEET SINGH CHOUDHARY