The Pr. Commissioner of Income Tax - Central - 3 v. Sanjeev Dhingra

Delhi High Court · 29 Aug 2018 · 2018:DHC:8333-DB
Sanjiv Khanna; Chander Shekhar
ITA No.943/2018
2018:DHC:8333-DB
tax appeal_dismissed Procedural

AI Summary

The Delhi High Court disposed of income tax appeals without deciding the legal issues as the tax effect was below Rs. 50 lakhs, in line with Circular No. 3/2018.

Full Text
Translation output
$-27 to 29& 31.
HIGH COURT OF DELHI
ITA No.943/2018 & CM Nos.34960-34961/2018 ITANp.944/2018 & CM Nos.34962-34963/2018
ITA No.945/2018 & CM Nos.34964-34965/2018 ITA No.947/2018 & CM Nos.34968-34969/2018
THE PR.COMMISSIONER OFINCOME TAX -CENTRAL-3 Appellant
Through Mr.Ruchir Bhatia,Advocate,
VERSUS
SANJEEV DHINGRA Respondent
Through Nemo.
CORAM:
HON'BLE MR.JUSTICE SANJIV KHANNA
HON'BLE MR.JUSTICE CHANDER SHEKHAR
29.08.2018 Counsel for the appellant-Revenue states that the tax effect in the present appeals is below Rs.50 lacs in each year and, hence, in terms of
Circular No.3/2018 dated ll''^ July,2018,the appeals may be disposed of, without deciding the question oflaw,which may be keptopen.
Recording the said statement, the appeals are disposed of, without deciding the issue raised, which is left open.
SANJIV KHANNA,J.
CHAND^^IEKHAR,J.
AUGUST 29,2018 VKR ^ A 2018:DHC:8333-DB
JUDGMENT