COMMISSIONER OF INCOME TAX DEL vs. DEEPSON ENTERPRISES LTD.

$~64 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 71/2007

COMMISSIONER OF INCOME TAX DEL ..... Appellant Through Ms. P. L. Bansal with Mr. Sanjeev Rajpal, Advs.

versus

DEEPSON ENTERPRISES LTD.

..... Respondent Through Mr. Madhur Aggarwal, Adv.

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

O R D E R %

15.10.2018

No question of law is framed in this appeal. By virtue of subsequent development i.e. issuance of a circular (No. 3 of 2018 dated 11.07.2018) for low tax effect, the appeal cannot be maintained and prosecuted by revenue. As a result of the development, the appeal is dismissed.

S. RAVINDRA BHAT, J

A. K. CHAWLA, J OCTOBER 15, 2018 rc