Pr. Commissioner of Income Tax-6, New Delhi v. Nani Resorts & Floriculture Pvt. Ltd.

Delhi High Court · 31 Jul 2018 · 2018:DHC:8304-DB
Sanjiv Khanna; Chander Shekhar
ITA 802/2018
2018:DHC:8304-DB
tax appeal_dismissed

AI Summary

The Delhi High Court disposed of income tax appeals without adjudicating substantial questions of law as the tax effect was below the prescribed monetary threshold and the appeals were not pressed by the revenue.

Full Text
Translation output
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$-44, 4 & 24
IN THE HIGH COTOT OF DELHI AT NEW DELHI
+ ITA 802/2018
PR. COMMISSIONER OF INCOME TAX-6, NEW DELHI
Appellant
Through: Mr. Sanjay Kumar, Standing Counsel
VERSUS
NANI RESORTS &FLORICULTUREPVT. LTD Respondent
Through
WITH
+ ITA 433/2018
COMMISSIONER OP INCOME TAC (INTERNATIONAL
TAXATION)-! Appellant
VERSUS
BLACKDUCK SOFTWARE INC. Respondent
Through
WITH
+ ITA 777/2017
PRINCIPAL COMMISSIONER OF INCOME TAX-5
' Appellant
VERSUS
M/SJAWA PLASTICS (P) LTD. .....Respondent
2018:DHC:8304-DB
Through ,
CORAM:
HON'BLE MR. JUSTICE SANJIV KHANNA
HON'BLE MR. JUSTICE CHANDER SHEKHAR
% 31.07.2018
CM No.30396/2018 in ITA No.802/2018
: Allowed, subjectto alljust exceptions.
' The application is disposed of.
ITA Nos.802/2018. 433/2018 & 777/2017 & CM No.14347/2018 in lTANo.433/2018
Learned counsel for the appellant/revenue stiates that the tax effect inthe present appeals ineach case isbelow Rs.50,0p,000/-, and in terms of circular No.3/2018, dated 11.7.2018, he would not presS; theappeals and questions oflaw raised rnay be left open., Recording the said statement, the appeals are disposed of, without answering, any substantial questions of law, which are left open. In these circumstances, we are not issuing notice in the
' application, CM No.1,4347/2018, for condonation ofdelay.
SANJIV KHANNA, J
CHANDEl^ SHEKHAR, J
JULY 31,2018 tp
2018:DHC:8304-DB
JUDGMENT