THE COMMISSIONER OF INCOME TAX vs. KRISHAN K.SETH

$~17 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 453/2006

THE COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr. Zoheb Hossain, Sr. Standing Counsel for Revenue along with Mr. Deepak Anand, Jr. Standing Counsel.

versus

KRISHAN K.SETH

..... Respondent

Through: Mr. Anunav Kumar, Advocate.

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

O R D E R %

06.09.2018

Though the questions of law were framed in this case, it is pointed out that the total amounts brought to tax were over ` 32 lakhs. The tax effect thus is in the range of less than ` 12 lakhs – much below the limit prescribed in the Notification No.3/2018 dated 11.07.2018.

The appeal is therefore not maintainable before this Court and the same is accordingly dismissed.

S. RAVINDRA BHAT, J

A. K. CHAWLA, J SEPTEMBER 06, 2018/akv