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$-4,5,22 HIGH COURT OF DELHI
ITA 1124/2018 & CMNo.42631/2018
THE PR.COMMISSIONER OF INCOME TAX -CENTRAL-1 ....Appellant
Through: Mr.Ruchir Bhatia,Advocate
ITA 1124/2018 & CMNo.42631/2018
THE PR.COMMISSIONER OF INCOME TAX -CENTRAL-1 ....Appellant
Through: Mr.Ruchir Bhatia,Advocate
VERSUS
AJNARA INDIA LTD. Respondent
Through: None
Through: None
WITH
'^T^1125/2018&CMNo.42710/20I8 THEPR.COMMISSIONER OFINCOME TAX -6 Appellant
VERSUS
MOONROCK HOSPITALITY PVT.LTD. Respondent
Through: Dr. Shashwat Bajpai & Mr. Sharad Agarwal,Advocates
Through: Dr. Shashwat Bajpai & Mr. Sharad Agarwal,Advocates
WITH
ITA 1128/2018 & CM No.42817/2018
THE PR.COMMISSIONER OFINCOME TAX-EXEMPTION....Appellant
THE PR.COMMISSIONER OFINCOME TAX-EXEMPTION....Appellant
VERSUS
N.P.GOEL EDUCATION TRUST Respondent
Through: Mr.S.Krishnan,Advocate 2018:DHC:8339-DB
Through: Mr.S.Krishnan,Advocate 2018:DHC:8339-DB
CORAM:
HON'BLE MR.JUSTICE SANJIV KHANNA
HON'BLE MR.JUSTICE GRANDER SHEKHAR
12.10.2018 Learned counsel for the Revenue states that the tax effect in the afrorestated appeals is below Rs.50,GO,000/-^ blence, in terms of circular No.3/2018,dated 11.7.2018,the appeals may be disposed of, without answering substantial question oflaw.It may be clarified that the issue/question raised is left open and liberty may be granted to the
Revenue to file an application for revival ofthe appeals ifthe matters are covered by an exception.
Taking the statement on record, we dispose of the appeals, without examining the question/issue raised, which are left open.
Pending applications are also disposed of. Liberty as prayed is granted.
^ ' -11 SANJIV KHANNA,J CHANDER SHEKHAR,J OCTOBER 12,2018 tp
2018:DHC:8339-DB
HON'BLE MR.JUSTICE GRANDER SHEKHAR
12.10.2018 Learned counsel for the Revenue states that the tax effect in the afrorestated appeals is below Rs.50,GO,000/-^ blence, in terms of circular No.3/2018,dated 11.7.2018,the appeals may be disposed of, without answering substantial question oflaw.It may be clarified that the issue/question raised is left open and liberty may be granted to the
Revenue to file an application for revival ofthe appeals ifthe matters are covered by an exception.
Taking the statement on record, we dispose of the appeals, without examining the question/issue raised, which are left open.
Pending applications are also disposed of. Liberty as prayed is granted.
^ ' -11 SANJIV KHANNA,J CHANDER SHEKHAR,J OCTOBER 12,2018 tp
2018:DHC:8339-DB
JUDGMENT