fe0c768751db6acd55a7742d37322770503174016f95b2ac20ec4c28f8af94de

Delhi High Court · 18 May 2011 · 2011:DHC:14272-DB
A.K. Sikri; M.L. Mehta
2011:DHC:14272-DB
tax appeal_dismissed

AI Summary

The court dismissed two income tax appeals on the ground that their combined tax effect was less than Rs. 10 lakhs and held that restoration of such appeals does not require approval of the Committee on Disputes.

Full Text
Translation output
COMMON ORDER - 40 and 41 #
% 18.05.2011
Present: Mr. Sanjeev Sabharwal. Advocate for the appellant.
+ C.M. No. 9669/2011 (restoration) In ITA No. 1867/2010
C.M. No. 9672/2011 (restoration) In ITA No. 1868/2010
*
Since no approval of Committee on Disputes ('COD') is required, the order dated pt December, 2010 is recalled and these appeals are restored to its original number.
Accordingly, both the applications stand disposed of.
ITA No. 1867/2010
ITA No. 1868/2010
Even the combined tax effect in both these appeals is less than
Rs.10 lakhs, these appeals are dismissed on this ground alone.
MAY 18, 2011
AK.
~~~\
A.K. SIKRI, J.
~~
M.L. MEHTA, J.
2011:DHC:14272-DB
JUDGMENT