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HIGH COURT OF DELHI
ITA 94/2009
COMMISSIONER OFINCOME TAX,CENTRAL-L....Appellant
Through: Mr. Ashok Manchanda, Senior Standing Counsel
ITA 94/2009
COMMISSIONER OFINCOME TAX,CENTRAL-L....Appellant
Through: Mr. Ashok Manchanda, Senior Standing Counsel
VERSUS
M/S SEASONS TEXTILES LTD. Respondent
Through
Through
WITH
ITA 237/2009
COMMISSIONER OFINCOME TAX,CENTRAL-I Appellant
Through: Mr. Zohaib Hossain, Senior Standing Counsel with Mr. Deepak Anand, Junior Standing Counsel
COMMISSIONER OFINCOME TAX,CENTRAL-I Appellant
Through: Mr. Zohaib Hossain, Senior Standing Counsel with Mr. Deepak Anand, Junior Standing Counsel
VERSUS
M/S SEASONS TEXTILES LTD. Respondent
Through
Through
CORAM:
HON'BLE MR.JUSTICE SANHV KHANNA
HON'BLE MR.JUSTICE CHANDER SHEKHAR
13.09.2018 In these two appeals by the Revenue, the tax effect is below
Rs.50,00,000/-. Hence,in terms ofcircular No.3/2018,dated 11.7.2018,the substantial question oflaw need not be answered.
In view ofthe aforesaid position,the appeals are disposed of, without answering the substantial question oflaw,which is also left open.However, 2018:DHC:8294-DB n. we grant liberty to the Revenue to file an application for revival of the appeals,in case the appeals are covered by any exceptions.
SANJIV KHANNA,J.
CHAIvlteR^EKHAR,J.
SEPTEMBER 13,2018 tp 2018:DHC:8294-DB
HON'BLE MR.JUSTICE CHANDER SHEKHAR
13.09.2018 In these two appeals by the Revenue, the tax effect is below
Rs.50,00,000/-. Hence,in terms ofcircular No.3/2018,dated 11.7.2018,the substantial question oflaw need not be answered.
In view ofthe aforesaid position,the appeals are disposed of, without answering the substantial question oflaw,which is also left open.However, 2018:DHC:8294-DB n. we grant liberty to the Revenue to file an application for revival of the appeals,in case the appeals are covered by any exceptions.
SANJIV KHANNA,J.
CHAIvlteR^EKHAR,J.
SEPTEMBER 13,2018 tp 2018:DHC:8294-DB
JUDGMENT