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HIGH COURT OF DELHI
ITA Nos. 939/2017 & 940/2017 PR. COMMISSIONER OF INCOME TAX, DELHI-5 Appellant
Through Mr. DeepakAnand, Advocate.
HIGH COURT OF DELHI
ITA Nos. 939/2017 & 940/2017 PR. COMMISSIONER OF INCOME TAX, DELHI-5 Appellant
Through Mr. DeepakAnand, Advocate.
VERSUS
M/S KAANE PACKAGING PVT. LTD. ..... Respondent
Through Mr. Manu K. Giri & Mr. K.N. Ahuja, Advocates.
Through Mr. Manu K. Giri & Mr. K.N. Ahuja, Advocates.
CORAM:
HON'BLE MR. JUSTICE SANJIV KHANNA
HON'BLE MR. JUSTICE CHANDER SHEKHAR
11.09.2018 CM Nos. 39920-39921/2017 in ITA No. 939/2017
CM Nos. 39923-39924/2017 in ITA No. 940/2017 Learned counsel for the respondent-assessee does not oppose the applications for condonation of delay of one day in filing and six days m re filing the appeals. In view of the concession given, delay in filing and re filing are condoned. The applications are allowed.
ITA Nos. 939/2017 & 940/2017 Learned counsel for the appellant-Revenue states that tax effect in the present appeals is below Rs.50 lacs and hence in terms of Circular NO. 3/2018 dated 11^*^ July, 2018, the appeals may be disposed of, without answering the substantial questions of law raised and framed. It may be clarified that the issue/questions raised are left open.
2018:DHC:8306-DB r I Taking the statement on record, we dispose of the present appeals, without answering the substantial questions of law raised. We clarify that the issue/questions oflaw raised are left open.
SANJIV KHANNA, J.
\ ^^eSkhar,j.
CHAND
SEPTEMBER 11, 2018 VKR C9- 2018:DHC:8306-DB
HON'BLE MR. JUSTICE CHANDER SHEKHAR
11.09.2018 CM Nos. 39920-39921/2017 in ITA No. 939/2017
CM Nos. 39923-39924/2017 in ITA No. 940/2017 Learned counsel for the respondent-assessee does not oppose the applications for condonation of delay of one day in filing and six days m re filing the appeals. In view of the concession given, delay in filing and re filing are condoned. The applications are allowed.
ITA Nos. 939/2017 & 940/2017 Learned counsel for the appellant-Revenue states that tax effect in the present appeals is below Rs.50 lacs and hence in terms of Circular NO. 3/2018 dated 11^*^ July, 2018, the appeals may be disposed of, without answering the substantial questions of law raised and framed. It may be clarified that the issue/questions raised are left open.
2018:DHC:8306-DB r I Taking the statement on record, we dispose of the present appeals, without answering the substantial questions of law raised. We clarify that the issue/questions oflaw raised are left open.
SANJIV KHANNA, J.
\ ^^eSkhar,j.
CHAND
SEPTEMBER 11, 2018 VKR C9- 2018:DHC:8306-DB
JUDGMENT