Pr. Commissioner Of Income Tax-I vs Sh. Gaurav Purohit ...
2025 Latest Caselaw 11654 Raj

Rajasthan High Court - Jodhpur

Pr. Commissioner Of Income Tax-I vs Sh. Gaurav Purohit ... on 26 August, 2025

Author: Dinesh Mehta

Bench: Dinesh Mehta

                                   [2025:RJ-JD:37929-DB]

                                         HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
                                                          JODHPUR
                                                    D.B. Income Tax Appeal No. 28/2024

                                   Pr. Commissioner Of Income Tax-I, Jodhpur.
                                                                                                         ----Appellant
                                                                          Versus
                                   Sh. Gaurav Purohit, 5-E-133, Jnv Colony, Bikaner (Rajasthan) -
                                   334001
                                                                                                       ----Respondent


                                   For Appellant(s)             :     Mr. K.K. Bissa



                                                HON'BLE MR. JUSTICE DINESH MEHTA

HON'BLE MRS. JUSTICE SANGEETA SHARMA

Order

26/08/2025

1. The tax effect in the present appeal is Rs.5,02,806/-, which

is below the limit prescribed by Central Board of Direct Taxes in its

Circular dated 17.09.2024.

2. In view of the aforesaid Circular and considering the Division

Bench judgment of Jaipur Bench rendered in the case of Principal

Commission of Income Tax -I vs. Pratap Technocrats Pvt.

Ltd. : D.B. Income Tax Appeal No. 57/2024 decided on

27.09.2024, wherein it has been held that even in cases of

appeals challenging the order passed in revisional jurisdiction, the

monetary limit as set by the Central Board of Direct Taxes shall

apply, the present appeal is dismissed.

(SANGEETA SHARMA),J (DINESH MEHTA),J

23-Mak/-

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