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HIGH COURT OF DELHI
ITA Nos. 404/2018 and 456/2018 PRINCIPAL COMMISSIONEROF INCOME TAX (CENTRAL) - 2, Appellant
Through: Mr. Zoheb Hossain, Sr. Standing Counsel with Mr. Deepak Anand, Jr. Standing
Counsel for Revenue.
ITA Nos. 404/2018 and 456/2018 PRINCIPAL COMMISSIONEROF INCOME TAX (CENTRAL) - 2, Appellant
Through: Mr. Zoheb Hossain, Sr. Standing Counsel with Mr. Deepak Anand, Jr. Standing
Counsel for Revenue.
VERSUS
SINDHU TRADE LINKS LTD., Respondent
Through: Mr. Harpreet Singh Ajmani, Advocate.
Through: Mr. Harpreet Singh Ajmani, Advocate.
CORAM:
HON'BLE MR. JUSTICE SANJIV KHANNA
HON'BLE MR. JUSTICE CHANDER SHEKHAR
21.08.2018 Counsel for the Revenue states that the tax effect in the present appeals is below Rs.50,00,000/- and hence in view of the Circular NO. 3/2018, dated 11^*^ July, 2018, the substantial questions oflaw framed need not be answeredand may be left open.
Taking the statement on record, the appeals are disposed of without answering the substantial questions oflaw which are left open.
^ // C T - SANJIV KHANNA, J.
CHANDER SHEKHAR, J.
AUGUST 21, 2018 MR ^ 2018:DHC:8311-DB
HON'BLE MR. JUSTICE CHANDER SHEKHAR
21.08.2018 Counsel for the Revenue states that the tax effect in the present appeals is below Rs.50,00,000/- and hence in view of the Circular NO. 3/2018, dated 11^*^ July, 2018, the substantial questions oflaw framed need not be answeredand may be left open.
Taking the statement on record, the appeals are disposed of without answering the substantial questions oflaw which are left open.
^ // C T - SANJIV KHANNA, J.
CHANDER SHEKHAR, J.
AUGUST 21, 2018 MR ^ 2018:DHC:8311-DB
JUDGMENT