PR. COMMISSIONER OF INCOME TAX-7 vs. PASUPATI NATH RESORTS (P) LTD.

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ITA/573/2018HC DelhiDLHC01099062201819 September 2018Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court disposed of the appeal in terms of Circular No.3 of 2018, as the tax effect was below Rs.50 lakhs. The Court explicitly stated that the substantial question of law framed in the appeal was left open and was not answered. Therefore, no finding was reached on the merits of the substantial question of law. The operative direction was to dispose of the appeal based on the circular.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax-7 (Revenue) against Pasupati Nath Resorts (P) Ltd. (Assessee). The assessment year(s) are not specified in the judgment. The order or action under challenge is an appeal before the High Court. The procedural history involves the Revenue filing the appeal. The tax effect in the appeal is stated to be below Rs.50 lakhs.

What were the issues?

The Tribunal (High Court) had to decide the substantial question of law framed in the appeal. The Revenue stated that the tax effect was below Rs.50 lakhs and requested the appeal be disposed of in terms of Circular No.3 of 2018 dated 11th July, 2018, without answering the substantial question of law. The judgment does not record any specific arguments from the Assessee regarding the substantial question of law.

AI-generated summary — verify with the full judgment below

$~16 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 573/2018

PR. COMMISSIONER OF INCOME TAX-7 ..... Appellant Through Mr. Zoheb Hossain, Sr. Standing Counsel.

versus

PASUPATI NATH RESORTS (P) LTD.

..... Respondent

Through Mr. Sandeep Mohan, Advocate.

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

O R D E R %

19.09.2018

Counsel for the appellant-Revenue states that the tax effect in the present appeal is below Rs.50 lakhs and hence, the appeal may be disposed of in terms of the Circular No.3 of 2018 dated 11th July, 2018, without answering the substantial question of law as framed. It may be clarified that the question raised is left open.

Recording the said statement, the appeal is disposed of without answering the substantial question of law framed and we leave the question of law open.

SANJIV KHANNA, J.

CHANDER SHEKHAR, J. SEPTEMBER 19, 2018 NA

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