The Commissioner of Income Tax - Exemption v. Indian National Theatre Trust

$-7 & 8 HIGH COURT OF DELHI
ITA 265/2018
THE PR. COMMISSIONER OF INCOME TAX-CENTRAL GURGAON Appellant
Through Mr. Ruchir Bhatia, Advocate.

M/S NECTOR LIFESCIENCE LTD. Respondent
Through

ITA 266/2018
THE COMMISSIONER OF INCOME TAX -EXEMPTION Appellant
Through Mr. Ruchir Bhatia, Advocate.

INDIAN NATIONAL THEATRE TRUST Respondent
Through Mr. V.P. Gupta, Advocate.

HON'BLE MR. JUSTICE SANJIV KHANNA
HON'BLE MR. JUSTICE CHANDER SHEKHAR
05.09.2018 Counsel for the appellant-Revenue states that the tax effect in the present appeals in each case is less than Rs.50 lakhs and in terms of Circular No.3 of 2018 dated ll"^ July, 2018, the present appeals may be disposed of without adjudicating the issues/questions raised, which should be treated as left open.
Recording the statement made, the appeals are disposed of without answering and deciding the issues/questions raised, which are
2018:DHC:8309-DB / left open.
In view of the statement made, we are not deciding C.M.
No.8247/2018, seeking condonation of delay filed in ITA
No.265/2018.
SEPTEMBER 05, 2018 NA > c SANJIV KHANNA, J.
(S.
CHAND^R SHEKHAR, J.
2018:DHC:8309-DB