The Delhi High Court disposed of the income tax appeal without answering the substantive issue, relying on Circular No. 3/2018 due to low tax effects, while leaving the question open and granting liberty for revival.
Appeal disposed of without answering the issue; liberty granted to Revenue for revival if covered by exception.
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COMMISSIONER OF INCOME TAX-X ..... Appellant
ATUL GUPTA ..... Respondent
Through : None.
CORAM:
HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR
Learned Senior Standing counsel for the appellant/Revenue states that the tax effect involved in this appeal is below Rs.50,00,000/- and hence in terms of circular No.3/2018 dated 11.7.2018 the appeal may be disposed of, without answering the issue/question raised.
Recording the aforesaid, the appeal is disposed of, without examining the issue/question raised. We clarify that the issue/question is left open. We also grant liberty to the Revenue to file an application for revival of the present appeal, if it is found that the case is covered by an exception.
SANJIV KHANNA, J.
CHANDER SHEKHAR, J.
OCTOBER 01, 2018/ sa
COMMISSIONER OF INCOME TAX
ATUL GUPTA
SANJIV KHANNA
CHANDER SHEKHAR
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
