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$-10 and 11
* IN THE HIGH CQURT OF DELHI AT NEW DELHI
+ ITA 693/2018 and 695/2018
PR. COMMISSIONER OF INCOMETAX (CENTRAL) - II
Appellant
Through: Mr. Zoheb Hossain, Sr. Standing
Counsel for the Revenue.
* IN THE HIGH CQURT OF DELHI AT NEW DELHI
+ ITA 693/2018 and 695/2018
PR. COMMISSIONER OF INCOMETAX (CENTRAL) - II
Appellant
Through: Mr. Zoheb Hossain, Sr. Standing
Counsel for the Revenue.
VERSUS
M/S S3HBUILDERS PVT. LTD.E Respondent
Through: Mr. Rohit Jain and Mr. Aniket D.
^ Aggarwal, Advocates.
Through: Mr. Rohit Jain and Mr. Aniket D.
^ Aggarwal, Advocates.
CORAM:
HON'BLE MR. JUSTICE SANJIV KHANNA
HON'BLE MR. JUSTICE CHANDER SHEKHAR
% 15.10.2018
CM APPL. 26156/2018 in ITA No. 693/2018
CM APPL. 26160/2018 in ITA No. 695/2018
A Delay in filing is not opposed by the counsel for the respondent.
Api^lications are accordingly allowed.
-4 ITA 693/2018 and 695/2018
Counsel for the Revenue states that tax effect in the present appeals are below Rs.50 lacs and hence in terms of Circular No. 3/2018 dated 11^*^
July, 2018 the appeals may be disposed of without examining the issue/question involved, whichmaybe left open.
Recording the said statement and in terms thereof, the appeals are
2018:DHC:8319-DB t disposed of leaving the question of law open. We also clarify that in case the appeals are covered by any exception, it will be open to the Revenue to ask for revival ofthe appeal.
OCTOBER 15,2018
MR
/
SANJIV KHANNA, J.
SHEKHAR, J.
2018:DHC:8319-DB
HON'BLE MR. JUSTICE CHANDER SHEKHAR
% 15.10.2018
CM APPL. 26156/2018 in ITA No. 693/2018
CM APPL. 26160/2018 in ITA No. 695/2018
A Delay in filing is not opposed by the counsel for the respondent.
Api^lications are accordingly allowed.
-4 ITA 693/2018 and 695/2018
Counsel for the Revenue states that tax effect in the present appeals are below Rs.50 lacs and hence in terms of Circular No. 3/2018 dated 11^*^
July, 2018 the appeals may be disposed of without examining the issue/question involved, whichmaybe left open.
Recording the said statement and in terms thereof, the appeals are
2018:DHC:8319-DB t disposed of leaving the question of law open. We also clarify that in case the appeals are covered by any exception, it will be open to the Revenue to ask for revival ofthe appeal.
OCTOBER 15,2018
MR
/
SANJIV KHANNA, J.
SHEKHAR, J.
2018:DHC:8319-DB
JUDGMENT