PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. AKSH OPTIFIBRE LTD.,

$~4 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 475/2018

PRINCIPAL COMMISSIONER OF INCOME TAX-1..... Appellant Through: Mr. Deepak Anand, Junior Standing Counsel

versus

AKSH OPTIFIBRE LTD.,

..... Respondent

Through: Mr. Kapil Goel, Advocate

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

O R D E R %

24.08.2018

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 24, 2018 tp