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© $-18 HIGH COURT OF DELHI ITANo.419/2018 PR.COMMISSIONER OFINCOME TAX-7 Appellant
Through: Mr.Ruchir Bhatia,Adv.
Through: Mr.Ruchir Bhatia,Adv.
VERSUS
PSB INDUSTRIAL(INDIA)PVT.LTD. Respondent
Through: Mr.R.K. Gupta,Adv.
Through: Mr.R.K. Gupta,Adv.
CORAM:
HON'BLE MR.JUSTICE SANJIV KHANNA
HON'BLE MR.JUSTICE VINOD GOEL
09.01.2019 Learned counsel for the appellant-Revenue accepts that the tax effect in the present appeal is below Rs.50 lakhs. He however,submits that he does not have any instructions on whether prosecution proceedings have been initiated. Counsel for respondent, on instructions, submits that no prosecution proceedings are pending.
In view of the statements, the appeal is disposed of as not pressed, giving liberty to the Revenue to file an application for revival in case the matter is covered by any exception vide circular No.3 of 2018 dated ll"^
July,2018 and clarification issued.
The appeal is disposed ofin the aforesaid terms.
SANJIV KHANNA,J.
VINOD GOEL,J.
JANUARY 09,2019/neelam 2019:DHC:7394-DB
HON'BLE MR.JUSTICE VINOD GOEL
09.01.2019 Learned counsel for the appellant-Revenue accepts that the tax effect in the present appeal is below Rs.50 lakhs. He however,submits that he does not have any instructions on whether prosecution proceedings have been initiated. Counsel for respondent, on instructions, submits that no prosecution proceedings are pending.
In view of the statements, the appeal is disposed of as not pressed, giving liberty to the Revenue to file an application for revival in case the matter is covered by any exception vide circular No.3 of 2018 dated ll"^
July,2018 and clarification issued.
The appeal is disposed ofin the aforesaid terms.
SANJIV KHANNA,J.
VINOD GOEL,J.
JANUARY 09,2019/neelam 2019:DHC:7394-DB
JUDGMENT