Principal Commissioner of Income Tax (Central) v. Sainik Mining & Allied Services Ltd

Delhi High Court · 10 Oct 2018 · 2018:DHC:8318-DB
Sanjiv Khanna; Chander Shekhar
ITA 689/2018 and 690/2018
2018:DHC:8318-DB
tax appeal_dismissed Procedural

AI Summary

The Delhi High Court disposed of income tax appeals involving tax effect below Rs. 50 lakhs without deciding substantive issues, leaving them open for revival under exceptions as per Circular No. 3/2018.

Full Text
Translation output
$-9 and 10 HIGH COURT OF DELHI
ITA 689/2018 and 690/2018
PRINCIPAL COMMISSIONEROF INCOME TAX (CENTRAL) ')
JUDGMENT

210026 Appellant Through: Mr. Deepak Anand, Jr. Standing Counsel for Mr. Zoheb Hossain, Sr. Standing Counsel for Revenue.

VERSUS

SAINIK MINING & ALLIED SERVICES LTD Respondent Through: Mr. HarpreetSinghAjmani, Advocate.

CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR ORDER 10.10.2018 - Though adjournment slip has been circulated by the rnun,-ip] for the Revenue, learned counsel for the appellant-Revenue states that the tax effect in the present appeals is below Rs.50 lacs and, therefore, in terms of Circular No. 3/2018 dated ll"^ July, 2018 the appeal may be disposed of, without examining and deciding the issue/question raised. It may be clarified thatthe issue/question is left open. Recording the aforesaid statement, the appeal is disposed of, without answering the issue/question raised, which is left open. Ifthe present appeal 2018:DHC:8318-DB falls unde^exception, it will be open to the Revenue to file an application for revival. -•(/ SANJIVKHANNA, J. [AT^DmS CHANDER SHEKHAR, J. OCTOBER 10, 2018 MR ^ 2018:DHC:8318-DB

JUDGMENT