THE PR. COMMISSIONER OF INCOME TAX -3 vs. DECENT FINANCIALS SERVICES PVT. LTD.

$~3 and 4 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 471/2018 THE PR. COMMISSIONER OF INCOME TAX-CENTRAL-3 ~ Appellant Through Mr. Ruchir Bhatia, Advocate versus GREEN VALLEY HOUSING & LAND DEVELOPMENT PVT. LTD. Respondent Through None And + ITA 474/2018 THE PR. COMMISSIONER OF INCOME TAX -3 Appellant Through Mr. Ruchir Bhatia, Advocate versus DECENT FINANCIALS SERVICES PVT. LTD Respondent Through None CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR ORDER % 31.08.2018 It is stated by counsel for the appellant/Revenue that the tax effect in the present appeals is below Rs.50 Lacs and hence, in terms of circular No. 3/2018 dated 11.07.2018, the substantial question of law raised in the appeals need not be answered. Recording the aforesaid statement, the appeals are disposed of without answering the substantial question of law which is left open. -// ^ SANJIV KHANNA, J CHANDER SHEKHAR, J AUGUST 31,2018/b 2018:DHC:8312-DB