{"id":201594,"date":"2011-04-28T00:00:00","date_gmt":"2011-04-27T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-sri-prahlad-rai-singhania-on-28-april-2011"},"modified":"2016-02-13T11:29:14","modified_gmt":"2016-02-13T05:59:14","slug":"commissioner-of-income-tax-vs-sri-prahlad-rai-singhania-on-28-april-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-sri-prahlad-rai-singhania-on-28-april-2011","title":{"rendered":"Commissioner Of Income Tax vs Sri Prahlad Rai Singhania on 28 April, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Jharkhand High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income Tax vs Sri Prahlad Rai Singhania on 28 April, 2011<\/div>\n<pre>                       IN THE HIGH COURT OF JHARKHAND AT RANCHI\n                                     Tax Appeal No.16 of 2000(R)\n             Commissioner of Income Tax, Central Revenue Building, Ranchi ...               Appellant\n                                            Versus\n             Sri Prahlad Rai Singhania (H.U.F.)       ...     .... ..... ... Respondent\n                                        ------\n             CORAM:       HON'BLE MR. JUSTICE PRAKASH TATIA\n                          HON'BLE MR. JUSTICE D.N. UPADHYAY\n                                        ------\n             For the Appellant:         Mr. Deepak Roshan, Sr. S.C. (Income Tax)\n             For the Respondent:        Mr. M.S. Mittal, Sr. Advocate\n                                        Mr. N.K. Pasari, Advocate\n                                        -----\n09 \/28.04.2011<\/pre>\n<p>         With respect to the fact that the Revenue Department has already issued<\/p>\n<p>                 circular providing that in certain matters appeal will not be preferred and for that<\/p>\n<p>                 purpose pecuniary limit has been given out by Rs. 2 lakhs for appeal in the High<\/p>\n<p>                 Court under Section 260 A and reference under Section 256 (2) of the Income<\/p>\n<p>                 Tax Act, 1961 whereas in the present case the involvement of revenue is only<\/p>\n<p>                 Rs.1,37,000\/- which is below the pecuniary limit prescribed in the circular dated<\/p>\n<p>                 27.03.2000, therefore, this appeal is dismissed on this ground alone.<\/p>\n<p>                                                                        (Prakash Tatia, J.)<\/p>\n<p>                                                                       (D.N. Upadhyay, J.)<br \/>\n NKC\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jharkhand High Court Commissioner Of Income Tax vs Sri Prahlad Rai Singhania on 28 April, 2011 IN THE HIGH COURT OF JHARKHAND AT RANCHI Tax Appeal No.16 of 2000(R) Commissioner of Income Tax, Central Revenue Building, Ranchi &#8230; Appellant Versus Sri Prahlad Rai Singhania (H.U.F.) &#8230; &#8230;. &#8230;.. &#8230; Respondent &#8212;&#8212; CORAM: HON&#8217;BLE MR. JUSTICE [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,18],"tags":[],"class_list":["post-201594","post","type-post","status-publish","format-standard","hentry","category-high-court","category-jharkhand-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income Tax vs Sri Prahlad Rai Singhania on 28 April, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-sri-prahlad-rai-singhania-on-28-april-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income Tax vs Sri Prahlad Rai Singhania on 28 April, 2011 - Free Judgements of Supreme Court &amp; 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