The High Court of Rajasthan dismissed Income Tax Appeals as withdrawn pursuant to a Central Board of Direct Taxes circular dated 17.09.2024, keeping the substantial question of law open.
Appeals dismissed as withdrawn; question of law kept open; liberty to apply for revival granted.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
[2024:RJ-JP:46923-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
D.B. Income Tax Appeal No. 307/2018
Pr Commisssioner Of Income Tax, (Central ) Jaipur.
----Appellant
Versus
Vimal Chand Surana (Huf), 2231, Lal Katla, Haldiyon Ka Rasta, Johari Bazar, Jaipur
----Respondent
Connected With
D.B. Income Tax Appeal No. 308/2018
Pr Commissioner Of Income Tax, (Central ) Jaipur
----Appellant
Versus
Vimal Chand Surana, B-7, Surana, Enclave, Opposite Sms Hospital, Jaipur
----Respondent
For Appellant(s) : Mr. Aditya Khandelwal for Mr. Siddharth Bapna For Respondent(s) : Mr. Kanishk Singhal for Mr. Gunjan Pathak
HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE UMA SHANKER VYAS Order
13/11/2024
effect in both the appeals are less than two crores.
(UMA SHANKER VYAS),J RIYA /21-22
(AVNEESH JHINGAN),J
1 provisions across 1 enactments
Pr Commissioner Of Income Tax, (Central ) Jaipur
Vimal Chand Surana (Huf)
Avneesh Jhingan
Uma Shanker Vyas
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
