The High Court of Delhi disposed of an income-tax appeal without examining the legal issues, noting the tax effect was below Rs.50 lakhs. The matter was left open with liberty to revive if exceptions apply.
Appeal disposed without examining issue; liberty granted to revive if covered by exception.
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PR.COMMISSIONER OF INCOME TAX (CENTRAL)-3
..... Appellant
Through: Mr.Zoheb Hossain, Sr. St. Counsel versus SH. BALWANT SINGH ..... Respondent Through: Mr.Piyush Kaushik, Adv. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI O R D E R % 12.12.2018
Learned counsel for the Revenue has handed-over copy of letter dated 08.12.2018 received from the Principal Commissioner of Income Tax, Central Zone. It is accepted in the said letter that the tax effect in the present appeal is below Rs.50 lakhs.
Learned counsel for the appellant/revenue states that since tax effect in the present appeal is below Rs. 50 lakhs, the present appeal may be disposed of without answering/examining the issue and question raised in terms of the Circular No.3 of 2018 dated 11.07.2018. It may be clarified that the issue/question of law has been left open, with liberty to revive the appeal if the matter is covered by an exception.
Taking the statement on record, we dispose of the present appeal without examining the question/issue raised, which is left open. Liberty is granted to the Revenue to file an application for revival of the appeal in case
it is found that the matter is covered by an exception.
SANJIV KHANNA, J.
ANUP JAIRAM BHAMBHANI, J.
DECEMBER 12, 2018 neelam
Colour shows how this judgement treated each authority
Circular No.3 of 2018 dated 11.07.2018Referred¶8
Pr. Commissioner of Income Tax (Central)-3
Sh. Balwant Singh
Sanjiv Khanna
Anup Jairam Bhambhani
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
