Pr. Commissioner of Income Tax (Central)-2 v. Chintels India Ltd

Delhi High Court · 10 Aug 2018 · 2018:DHC:8301-DB
Sanjiv Khanna; Chander Shekhar
ITA 573/2017 & CM No. 30307/2018; ITA 575/2017 & CM No. 30306/2018
2018:DHC:8301-DB
tax appeal_dismissed Procedural

AI Summary

The Delhi High Court disposed of income tax appeals without deciding substantial questions of law as the tax effect was below Rs. 50 lakhs per Circular No. 3/2018.

Full Text
Translation output
HIGH COURT OF DELHI
ITA 573/2017 & CM No. 30307/2018
ITA 575/2017 & CM No. 30306/2018
PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 Appellant
Through : Mr. Sanjay Kumar, Advocate for Mr. Asheesh Jain, Standing Counsel
VERSUS
CHINTELS INDIA LTD Respondent
Through : Mr. P. Roy Chaudhuri, Advocate
CORAM:
HON'BLE MR. JUSTICE SANJIV KHANNA
HON'BLE MR. JUSTICE CHANDER SHEKHAR
10.08.2018 Counsel for the Revenue/appellant states that the tax effect in the aforesaid appeals is less than Rs.50 lacs and hence in view of the
Circular No. 3/2018 dated ll'^ July, 2018, the appeals may be disposed of without answering the substantial questions of law. The questions of law may be left open.
Recording the said statement, the appeals are disposed of without answering the substantial questions of law which are left open.
The next date of hearing fixed on August, 2018 is cancelled.
AUGUST 10, 2018 A SANJIV KHANNA, J CHANDER SHEKHAR, J
2018:DHC:8301-DB
JUDGMENT