Full Text
Translation output
HIGH COURT OF DELHI
^ Cra^SSIONEROFINCOMETAX, DELHI-2 Appellant
Through: Mr. Ashok K. Manchanda, Senior Standing Counsel
^ Cra^SSIONEROFINCOMETAX, DELHI-2 Appellant
Through: Mr. Ashok K. Manchanda, Senior Standing Counsel
VERSUS
ASHWANI KAPOOR Respondent
Through: Mr. K. Prasanna &Mr. S. Krishnan, Advocates
Through: Mr. K. Prasanna &Mr. S. Krishnan, Advocates
ITA 558/2018
PR COMMISSIONER OFINCOME TAX, DELHI- 2.... Appellant
Through; Mr. Ashok K. Manchanda, Senior Standing Counsel
PR COMMISSIONER OFINCOME TAX, DELHI- 2.... Appellant
Through; Mr. Ashok K. Manchanda, Senior Standing Counsel
VERSUS
ASHWANI KAPOOR Respondent
Through: Mr. K. Prasanna &Mr. S. Krishnan, Advocates
Through: Mr. K. Prasanna &Mr. S. Krishnan, Advocates
CORAM:
HON'BLE MR. JUSTICE SANJIV KHANNA
HON'BLE MR. JUSTICE CHANDER SHEKHAR
ORDER o/o 16.10.2018 Learned counsel for the appellant/Revenue states that the tax effect in the present appeals is below Rs.50,00,000/- and hence, in terms of circular No.3/2018 dated 11.7.2018, the appeals may be disposed ofwithout answering the issues/questions raised, leaving the issue/question open.
Taking the statement on record, the appeals are disposed of without examining the issues/questions raised on merits, which are
2018:DHC:8315-DB i- • left open. We also clarify that the Revenue would be entitled to ask for revival of the appeals, in case the matters are covered by an exception. [,I ^
SANJIV KHANNA, J CHANI^I^EKHAR,J OCTOBER 16,2018/tp
2018:DHC:8315-DB
HON'BLE MR. JUSTICE CHANDER SHEKHAR
ORDER o/o 16.10.2018 Learned counsel for the appellant/Revenue states that the tax effect in the present appeals is below Rs.50,00,000/- and hence, in terms of circular No.3/2018 dated 11.7.2018, the appeals may be disposed ofwithout answering the issues/questions raised, leaving the issue/question open.
Taking the statement on record, the appeals are disposed of without examining the issues/questions raised on merits, which are
2018:DHC:8315-DB i- • left open. We also clarify that the Revenue would be entitled to ask for revival of the appeals, in case the matters are covered by an exception. [,I ^
SANJIV KHANNA, J CHANI^I^EKHAR,J OCTOBER 16,2018/tp
2018:DHC:8315-DB
JUDGMENT