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HIGH COURT OF DELHI
ITA 471/2018
THE PR. COMMISSIONER OF INCOME TAX-CENTRAL-3 ~ Appellant
Through Mr. Ruchir Bhatia, Advocate
ITA 471/2018
THE PR. COMMISSIONER OF INCOME TAX-CENTRAL-3 ~ Appellant
Through Mr. Ruchir Bhatia, Advocate
VERSUS
GREEN VALLEY HOUSING & LAND DEVELOPMENT PVT. LTD. Respondent
Through None And
Through None And
ITA 474/2018
THE PR. COMMISSIONER OF INCOME TAX -3 Appellant
Through Mr. Ruchir Bhatia, Advocate
THE PR. COMMISSIONER OF INCOME TAX -3 Appellant
Through Mr. Ruchir Bhatia, Advocate
VERSUS
DECENT FINANCIALS SERVICES PVT. LTD Respondent
Through None
Through None
CORAM:
HON'BLE MR. JUSTICE SANJIV KHANNA
HON'BLE MR. JUSTICE CHANDER SHEKHAR
31.08.2018 It is stated by counsel for the appellant/Revenue that the tax effect in the present appeals is below Rs.50 Lacs and hence, in terms of circular No. 3/2018 dated 11.07.2018, the substantial question of law raised in the appeals need not be answered.
Recording the aforesaid statement, the appeals are disposed of without answering the substantial question of law which is left open.
-// ^ SANJIV KHANNA, J CHANDER SHEKHAR, J AUGUST 31,2018/b
2018:DHC:8312-DB
HON'BLE MR. JUSTICE CHANDER SHEKHAR
31.08.2018 It is stated by counsel for the appellant/Revenue that the tax effect in the present appeals is below Rs.50 Lacs and hence, in terms of circular No. 3/2018 dated 11.07.2018, the substantial question of law raised in the appeals need not be answered.
Recording the aforesaid statement, the appeals are disposed of without answering the substantial question of law which is left open.
-// ^ SANJIV KHANNA, J CHANDER SHEKHAR, J AUGUST 31,2018/b
2018:DHC:8312-DB
JUDGMENT