COMMISSIONER OF INCOME TAX vs. ANIL BHALLA

$~58 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1191/2005

COMMISSIONER OF INCOME TAX

..... Appellant

Through Ms. P.L. Bansal, Adv.

versus

ANIL BHALLA

..... Respondent

Through Mr. Madhur Aggarwal, Adv.

CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA

O R D E R %

15.10.2018

No question of law is framed in this appeal. By virtue of subsequent development i.e. issuance of a circular (No. 3 of 2018 dated 11.07.2018) for low tax effect, the appeal cannot be maintained and prosecuted by revenue. As a result of the development, the appeal is dismissed.

S. RAVINDRA BHAT, J

A. K. CHAWLA, J OCTOBER 15, 2018 rc