PR. COMMISSIONER OF INCOME TAX DELHI - 12 vs. SANJEEV GUPTA

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ITA/711/2018HC DelhiDLHC01131472201809 August 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 noted that the tax effect in the present case is below Rs. 50 lacs. Citing Circular No. 3/2018 dated 11th July, 2018, which permits disposal of appeals without answering the substantial question of law when the tax effect is below a certain threshold, the Court decided to dispose of the appeal on this basis. The substantial question of law was expressly left unanswered. The operative direction was to dispose of the appeal without answering the substantial question of law. No finding was reached on the merits of the case.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax, Delhi-12 (Revenue) against the respondent, Sanjeev Gupta. The assessment year(s) are not specified in the order. The order or action under challenge is not detailed, but it is an appeal before the High Court. The tax effect in the present case is stated to be below Rs. 50 lacs. The procedural history involves the Revenue filing this appeal before the High Court.

What were the issues?

1. Whether the appeal should be disposed of without answering the substantial question of law, given the tax effect is below Rs. 50 lacs, in terms of Circular No. 3/2018 dated 11th July, 2018? (Question of law) The Revenue, through its counsel, contended that in terms of Circular No. 3/2018, the appeal may be disposed of without answering the substantial question of law as the tax effect is below Rs. 50 lacs. The Respondent's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

$~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 711/2018

PR. COMMISSIONER OF INCOME TAX DELHI – 12 .... Appellant Through: Mr. Zoheb Hossain, Sr. Standing Counsel and Mr. Deepak Anand, Jr. Standing Counsel for the Revenue.

versus

SANJEEV GUPTA ..... Respondent Through: Mr. Prashant Bezboruah and Mr. Utkarsh Sharma, Advocates for R-1 (PNGRB).

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

O R D E R %

09.08.2018

It is stated that the tax effect in the present case is below Rs. 50 lacs and in terms of the Circular No. 3/2018 dated 11th July, 2018, the appeal may be disposed of without answering the substantial question of law which may be left open. Recording the aforesaid, the appeal is disposed of without answering the substantial question of law which is left open.

SANJIV KHANNA, J.

CHANDER SHEKHAR, J. AUGUST 09, 2018 MR

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