PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. ANGLICAN INDIA CONSULTANCY PVT. LTD.

$~26 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 317/2018

PRINCIPAL COMMISSIONER OF INCOME TAX-1..... Appellant

Through Mr. Sanjay Kumar, Standing Counsel

versus

ANGLICAN INDIA CONSULTANCY PVT. LTD...... Respondent

Through Ms. Rashmi Chopra, Advocate

CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR

O R D E R %

13.08.2018

Counsel for the appellant/Revenue states that the tax effect in the present appeal is below Rs.50 Lacs and therefore, in terms of circular No. 3/2018 dated 11.07.2018, the substantial question of law raised in the appeal need not be answered.

Recording the aforesaid statement, the appeal is disposed of without answering the substantial question of law which is left open.

SANJIV KHANNA, J

CHANDER SHEKHAR, J AUGUST 13, 2018/b