The High Court disposed of the income tax appeal without answering the question raised, due to the tax effect being below Rs. 5 lakh as per the applicable circular, leaving the legal issue open.
The appeal is disposed of without answering the question raised, with liberty to file an application for revival if statutory exception is found.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
$~36
COMMISSIONER OF INCOME TAX-X ..... Appellant
Through : Mr.Zoheb Hossain, Sr.Standing counsel for the Revenue.
versus
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
