PRINCIPAL COMMISSIONER OF INCOME TAX-8 vs. SAHIL STUDY CIRCLE PVT. LTD.

$~03 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 473/2016

PRINCIPAL COMMISSIONER OF INCOME TAX-8..... Appellant Through Mr. Deepak Anand, Jr. Standing Counsel for Mr. Zoheb Hossain, Sr. Standing Counsel.

versus

SAHIL STUDY CIRCLE PVT. LTD.

..... Respondent

Through Mr. Sameep Gupta, Advocate.

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

O R D E R %

23.08.2018

Learned counsel for the appellant-Revenue states that the tax effect in the present appeal is less than Rs.50 lakhs and hence, in terms of the Circular No.3 of 2018 dated 11th July, 2018, the questions of law raised by the Revenue need not be answered and may be left open.

In view of the statement made, the appeal is disposed of without answering the questions of law, which are left open.

SANJIV KHANNA, J.

CHANDER SHEKHAR, J. AUGUST 23, 2018 NA