The Income Tax Appellate Commissioner's appeal was dismissed because the counsel instructed her not to press it based on the lack of tax effect exceeding Rs. 50 lacs as per Circulars 3 of 2018 and dated 20 August 2018.
The appeal is dismissed as not pressed.
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IN THE HIGH COURT OF JHARKHAND AT RANCHI T.A. No. 40 of 2017
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The Principal Commissioner of Income Tax, Ranchi, Central Revenue Building, Main Road, P.O. – G.P.O., P.S. Chutia, District : Ranchi.
Versus
M/s Jagannath Enterprises, Adarsh Market, J. J. Road, Upper Bazar, P.O.G.P.O. and P.S.-Kotwali, District-Ranchi.
… … Respondent
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CORAM : HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RATNAKER BHENGRA
---- For the Appellant : Mr. Deepak Roshan, Advocate Mr. Rahul Lamba, Advocate
For the Respondent : ----
Order No. 03 : Dated 7th January, 2019 Aniruddha Bose, C.J.
Learned counsel for the Income Tax authorities submits that the tax
effect of this appeal is below Rs.50 lacs.
Having regard to Circular No. 3 of 2018 dated 11th July, 2018, he has instruction not to press this appeal as this case does not come within the ambit of any of the exceptions contained in the aforesaid circular as also the subsequent Circular dated 20th August, 2018.
The appeal is dismissed as not pressed.
Let the instruction letter be kept with records.
(Aniruddha Bose, C.J.)
(Ratnaker Bhengra, J.)
Birendra/
The Principal Commissioner of Income Tax, Ranchi
M/s Jagannath Enterprises
Ratnaker Bhengra
Aniruddha Bose
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
