High Court of Judicature for Rajasthan · Procedural, interim and remand orders
Principal Commissioner of Income Tax (Central), Rajasthan v. M/s Motisons Buildtech Pvt. Ltd.
D.B. Civil Miscellaneous Application No. 58/2025 in D.B. Income Tax Appeal No. 59/2020 ·
Recall of order permitting withdrawal of Revenue appeal under CBDT monetary-limit circular where the dispute falls within the exceptions to the circular; restoration of D.B. Income Tax Appeal No. 59/2020 to original number.
1. FACTS OF THE CASE
By order dated 26.09.2024, D.B. Income Tax Appeal No. 59/2020 was dismissed as withdrawn on the Revenue's prayer in light of the CBDT monetary-limit circular, with express liberty to apply for revival if the case was found to fall within the exceptions to the circular. The Revenue subsequently filed D.B. Civil Misc. Application No. 58/2025 seeking recall of the order dated 26.09.2024 on the ground that the appeal falls within the circular's exceptions.
2. DISCUSSION BY THE COURT
After hearing counsel for both parties and perusing the record, the Division Bench held that for the reasons stated in the application and in terms of the liberty reserved in the order dated 26.09.2024, the recall application deserved to be allowed.
3. JUDICIAL DECISION
The High Court allowed the miscellaneous application, recalled the order dated 26.09.2024, and restored D.B. Income Tax Appeal No. 59/2020 to its original number.
4. OUTCOME
Revenue - Recall application allowed and D.B. Income Tax Appeal No. 59/2020 restored to file.
5. AKHB REVIEW POINT
Where a Revenue appeal is withdrawn under CBDT low-tax-effect circulars with liberty to revive if covered by an exception clause, the High Court will restore the appeal upon verification that an exception clause is attracted.
Source and verification
2-page official High Court of Judicature for Rajasthan judgment PDF (20260513_RJHC020329772025.pdf, 53,439 bytes).
Original PDF: 2 pages · SHA-256: 07413a7f1a72de5492a72e1b0e052d65bc948fc11eb2c4d5e55958986af628ab
Supplied source-reviewed note retained; original bytes and identity validation checked in this release. Substantive re-review is not claimed for this record.
Applies Sections 260A and 268A of the Income-tax Act, 1961 read with CBDT monetary-limit circulars. Income-tax Act, 2025 equivalence is not verified.
Full 2-page primary judgment PDF text read and verified page-by-page. Enforces explicit liberty reserved in withdrawal order dated 26.09.2024 to restore appeal if covered by CBDT Circular exceptions.
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AI-assisted source review. Independent human approval is not represented.
General research only. Read the complete judgment and verify applicable law and subsequent treatment before reliance.