PR. COMMISSIONER OF INCOME TAX-2 v. M/S BUSINESS INDIA TELIVISION INTERNATIONAL LTD

Delhi High Court · 30 Jul 2018 · 2018:DHC:8329-DB
Sanjiv Khanna; Chander Shekhar
ITA 798/2018 and ITA 799/2018
2018:DHC:8329-DB
tax appeal_dismissed

AI Summary

The Delhi High Court disposed of income tax appeals without deciding the substantial question of law as the tax effect was below Rs. 50 lakhs, leaving the question open and denying condonation of delay.

Full Text
Translation output
$-54 and 55 HIGH COURT OF DELHI
ITA 798/2018 and CMNos.30084-30085/2018
PR.COMMISSIONER OF INCOME TAX-2 Appellant
Through Mr. Ashok K. Manchanda, Adv.
VERSUS
M/S BUSINESS INDIA TELIVISION INTERNATIONAL LTD Respondent
Through And
ITA 799/2018 and CM Nos.30086-30087/2018
PR.COMMISSIONER OF INCOME TAX ...„ Appellant
Through Mr. Ashok K. Manchanda, Adv.
VERSUS
M/S BUSINESS INDIA TELIVISION INTERNATIONAL LTD. Respondent
Through
CORAM:
HON'BLE MR. JUSTICE SANJIV KHANNA
HON'BLE MR. JUSTICE CHANDER SHEKHAR
30.07.2018 Counsel for the appellant/Revenue states that the total tax effect in these two appeals is less than Rs.50 lakhs and therefore, substantial question of law raised in these appeals need not be answered in terms of circular No. 3/2018 dated 11.07.2018.
In view of the statement made, appeals are disposed of without
2018:DHC:8329-DB answering the substantial question oflaw which is left open.
In these circumstances, we are not issuing notice in the
' application for condonation of delay.
SANJIV KHANNA, J chandWSHEKHAR, J JULY 30,2018 b
2018:DHC:8329-DB
JUDGMENT