The High Court of Delhi, joined by a statement from the appellant's counsel regarding the modest tax effect, disposed of the income tax appeal without addressing the hinge question of law.
None. The appeal is disposed of without answering the question of law.
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$~5.
versus
M/S PREMIER POLYFILM LTD. ..... Respondent Through Mr. Kapil Goel, Advocate.
CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR
O R D E R % 18.07.2018
Learned counsel for the Revenue/appellant states that the tax effect in the present appeal is less than Rs.50 lacs and in terms of the Circular No. 3/2018 dated 11th July, 2018, the question of law raised in the present appeal may not be answered. We take the statement on record and dispose of the present appeal, without answering the said question of law.
SANJIV KHANNA, J.
CHANDER SHEKHAR, J.
JULY 18, 2018 VKR
Principal Commissioner of Income Tax - 7
M/S Premier Polyfilm Ltd.
Sanjiv Khanna
Chander Shekhar
As recorded by the court registry
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