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HIGH COURT OF DELHI
ITA 312/2017 &ITA 313/2017
PRINCIPAL COMMISSIONER OF INCOME TAX-8 Appellant
Through: Mr.Puneet Rai,Adv.
ITA 312/2017 &ITA 313/2017
PRINCIPAL COMMISSIONER OF INCOME TAX-8 Appellant
Through: Mr.Puneet Rai,Adv.
VERSUS
M/S SHRUTI FASTNERS LTD., Respondent
Through: Mr. Sandeep Sapra & Mr. Manu K.
•* Giri,Advs.
Through: Mr. Sandeep Sapra & Mr. Manu K.
•* Giri,Advs.
CORAM:
HON'BLE MR.JUSTICE SANJIV KHANNA
HON'BLE MR.JUSTICE ANUP JAIRAM BHAMBHANI
04.12.2018 Learned counsel for the appellant-Revenue submits that the tax effect in the present appeals is below Rs. 50 lacs; hence, the appeals may be disposed ofwithout examining the issue/question raised, which may be left open. Counsel also prays that liberty may be granted to the Revenue to ask for revival in case the matter is covered by any exception.
HON'BLE MR.JUSTICE ANUP JAIRAM BHAMBHANI
04.12.2018 Learned counsel for the appellant-Revenue submits that the tax effect in the present appeals is below Rs. 50 lacs; hence, the appeals may be disposed ofwithout examining the issue/question raised, which may be left open. Counsel also prays that liberty may be granted to the Revenue to ask for revival in case the matter is covered by any exception.
ORDER
7 We take the statement on record and dispose ofthe present appeals with liberty, as prayed for. It is clarified that we have not expressed any opinion on merits.
SANJIV KHANNA,J. ANUP JAIRAM BHAMBHANI,J. DECEMBER 04,2018/m/ 2018:DHC:8300-DB