PR. COMMISSIONER OF INCOME TAX, DELHI-2, vs. M/S BSES RAJDHANI POWER LTD.

$~27 * IN THE HIGH COURT OF DELHI AT NEW DELHI + WTA 4/2020 & CM APPLs. 4590-4592/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-3 ..... Petitioner Through: Ms. Vibhooti Malhitra and Mr. Shailendera Singh, Advocates. versus ANITA RANI MAHAJAN ..... Respondent Through: Mr. Salil Kapoor and Mr. Shivansh Pandya, Advocates. CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA O R D E R % 05.02.2020 In the light of the Circular No. 5/2019 dated 05.02.2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (Judicial Section), Government of India, which fixes the monetary limit in respect of tax effect, inert alia, before the High Court in which the Department could pursue the matter as Rs. 1,00,00,000/- and in view of the fact that the tax effect in the present case is Rs. 3,82,576/-, the present appeal is disposed of as not pressed. VIPIN SANGHI, J SANJEEV NARULA, J FEBRUARY 05, 2020 nk