The Pr. Commissioner of Income Tax -9 v. Umbrella Projects Pvt. Ltd.

Delhi High Court · 27 Jul 2018 · 2018:DHC:8323-DB
Sanjiv Khanna; Chander Shekhar
ITA 774/2018
2018:DHC:8323-DB
tax appeal_dismissed

AI Summary

The Delhi High Court disposed of income tax appeals without deciding questions of law as the tax effect was below Rs. 50,00,000 in accordance with Circular No. 3/2018.

Full Text
Translation output
$-18, 20&21 HIGH COURT OF DELHI
ITA 774/2018
THE PR. COMMISSIONER OF INCOME TAX -9 Appellant
Through: Mr. Ruchir Bhatia, Advocate
VERSUS
UMBRELLA PROJECTS PVT. LTD. Respondent
Through
WITH
\ + ITA776/2018 I thePR. COMMISSIONEROFINCOMETAX-3 Appellant
Through: Mr. Ruchir Bhatia, Advocate
VERSUS
EVERGREEN INTERNATIONAL LTD. Respondent
Through ^
WITH
ITA 777/2018
THE PR. COMMISSIONER OF INCOMETAX -5 Appellant i ^ ' Through: Mr. Ruchir Bhatia, Advocate
VERSUS
JASISA TYRES PVT. LTD. Respondent
Through
CORAM:
HON'BLE MR. JUSTICE SANJIV KHANNA
HON'BLE MR. JUSTICE CHANDER SHEKHAR 2018:DHC:8323-DB
0/„ 27.07.2018
Learned counsel for the appellant states that the tax effect in these appeals is below Rs.50,00,000/-, and in terms of Circular
No.3/2018, dated 11.7.2018, question of law need not be answered and may be left open.
Taking the statement on record, the appeals are disposed of. We clarify that we have not answered the question oflaw, in view ofthe fact thatthetaxeffect isbelow Rs.50,00,000/-.
- '// :
SANJIVKHANNA, J JULY 27, 2018 tp CHANDER^HEKHAR, J
2018:DHC:8323-DB
JUDGMENT