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$-27 & 30 HIGH COURT OF DELHI
ITA 355/2018 & CM APPL. 11641/2018
ITA 355/2018 & CM APPL. 11641/2018
ITA 574/2018 & CM APPL. 19987/2018
PRINCIPAL COMMISSIONER OF INCOME TAX Appellant
Through; Mr.Zoheb Hossain Sr. St. Counsel with Mr.Deepak Anand, Adv.
PRINCIPAL COMMISSIONER OF INCOME TAX Appellant
Through; Mr.Zoheb Hossain Sr. St. Counsel with Mr.Deepak Anand, Adv.
VERSUS
M/S CLIFF SCAFFOLDINGS PVT. LTD. Respondent
Through:
Through:
CORAM:
HON'BLE MR. JUSTICE SANJIV KHANNA
HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI
16.11.2018 Counsel for the Revenue states that the tax effect in the present appeal is below Rs.50 lakhs and hence, in terms ofCircular No.3 of2018 dated 11'""
July, 2018, the appeal may be disposed ofwithout answering or examining the question/issue raised. It may be clarified that the issue/question is left open.
Taking the statement on record, we dispose of the present appeal without examining the question/issue raised, which is left open. Liberty is granted to the Revenue to file an application for revival ofthe appeal in case it is found that the matter is covered by an exception.
SANJIVJCHANNA, J.
ANUP JAI^ H BHAMBHANI, J.
NOVEMBER 16, 2018/m/ 2018:DHC:8316-DB
HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI
16.11.2018 Counsel for the Revenue states that the tax effect in the present appeal is below Rs.50 lakhs and hence, in terms ofCircular No.3 of2018 dated 11'""
July, 2018, the appeal may be disposed ofwithout answering or examining the question/issue raised. It may be clarified that the issue/question is left open.
Taking the statement on record, we dispose of the present appeal without examining the question/issue raised, which is left open. Liberty is granted to the Revenue to file an application for revival ofthe appeal in case it is found that the matter is covered by an exception.
SANJIVJCHANNA, J.
ANUP JAI^ H BHAMBHANI, J.
NOVEMBER 16, 2018/m/ 2018:DHC:8316-DB
JUDGMENT