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Rajasthan High Court - Jaipur

Pr. Commissioner Of Income Tax- Central vs M/S Golden Triangle Fort And Palace Pvt. ... on 23 May, 2019

Bench: Mohammad Rafiq, Narendra Singh Dhaddha

                                            HIGH COURT OF JUDICATURE FOR RAJASTHAN
                                                        BENCH AT JAIPUR

                                                   D.B. Income Tax Appeal No.345/2018
                                    Pr. Commissioner Of Income Tax- Central, New Central Revenue
                                    Building, Statue Circle, Jaipur (Raj.)
                                                                                                      ----Appellant
                                                                       Versus
                                    M/s Golden Triangle Fort And Palace Pvt. Ltd., 312, Crd Floor,
                                    Ganpati Plaza, Jaipur
                                                                                                    ----Respondent

For Appellant(s) : Mr. Siddharth Bapna HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE NARENDRA SINGH DHADDHA Judgment 23/05/2019 The appellant has filed an application bearing inward no.15702 dated 25.02.2019 praying for withdrawal of the appeal on account of having low tax effect.

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. 27,61,577/- which is less than Rs. 50,00,000/- may not be maintainable.

In view of above, present appeal is dismissed as withdrawn in the light of aforesaid instruction. This also disposes of the application bearing inward no.15702 dated 25.02.2019.

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. (NARENDRA SINGH DHADDHA),J (MOHAMMAD RAFIQ),J //Jaiman//105 (Downloaded on 29/06/2019 at 03:23:57 AM) Powered by TCPDF (www.tcpdf.org)