COMMISSIONER OF INCOME TAX vs. DELH AUTOMOBILES LTD

$~62 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 37/2007

COMMISSIONER OF INCOME TAX

..... Appellant Through Mr. Asheesh Jain, Senior Standing Counsel with Mr. Sanjay Kumar, Adv.

versus

DELH AUTOMOBILES LTD

..... 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