Dismissed
Pr Commissioner of Income Tax Jaipur-Iii v. M/S Clarity Gold Pvt. Ltd.
Rajasthan HCITA/229/2018
Case brief
AI extract
What is this about?
The two-judge division bench dismissed the D.B. Income Tax Appeal promptly at the appellant's submission that the tax effect was below the statutory threshold of Rs. 50 lakh, making it non-maintainable under CBIC principles, without addressing merits.
What did the court decide?
Dismissed the appeal due to insufficient tax effect and non-maintainability under Circular No.3/2018.