CIT v. Anita Mahajan

Delhi High Court · 13 Sep 2018 · 2018:DHC:8297-DB
Sanjiv Khanna; Chander Shekhar
ITA Nos. 574/2010 and 98/2011
2018:DHC:8297-DB
tax appeal_dismissed

AI Summary

The Delhi High Court disposed of a tax appeal without deciding the substantial question of law as the tax effect was below Rs. 50 lakhs, leaving the question open and granting liberty to revive the appeal if exceptions apply.

Full Text
Translation output
HIGH COURT OF DELHI
ITA Nos. 574/2010 and 98/2011 CIT Appellant
Through Mr. Asheesh Jain, Sr. Standing Counsel.
VERSUS
ANITA MAHAJAN Respondent
Through Mr. Salil Aggarwal, Advocate.
CORAM:
HON'BLE MR. JUSTICE SANJIV KHANNA
HON'BLE MR. JUSTICE CHANDER SHEKHAR
13.09.2018 Counsel for the appellant-Revenue submits that the tax effect in the presentappeal is belowRs.50 lacs and hence, the substantial question of law raised in the present appeal need not be answered. The appeal may be disposed of leaving the question oflaw open.
Taking the statement on record, we dispose of the present appeal without answering the substantial question of law, which is left open. We also give liberty to the appellant-Revenue to file an application for revival if the case is covered underan exception.
- •/ / ^ .
SANJIV KHANNA, J.
SEPTEMBER 13, 2018 NA CHANDER SHEKHAR, J.
2018:DHC:8297-DB
JUDGMENT