THE PR. COMMISSIONER OF INCOME TAX-4 vs. HALDOR TOPSOE INDIA PVT. LTD.

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ITA/74/2018HC DelhiDLHC01444642201711 September 2018Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Delhi High Court recorded the statement made by the Revenue's counsel that the tax effect in the appeal is below Rs. 50 lacs. In view of this statement and Circular No. 3/2018 dated July 11, 2018, the Court disposed of the appeal without answering the substantial questions of law. The Court clarified that the issues/questions raised in the appeal are left open. No specific finding was given on the merits of the case, and no operative directions were issued other than disposing of the appeal as stated.

What were the facts?

This is an appeal filed by the Principal Commissioner of Income Tax-4 (the Revenue) against Haldor Topsoe India Pvt. Ltd. (the assessee). The appeal is against an order passed by an authority, the details of which are not specified in the provided text. The assessment year(s) are also not mentioned. The Revenue's counsel stated that the tax effect in the present appeal is below Rs. 50 lacs. This statement was made in the context of Circular No. 3/2018 dated July 11, 2018.

What were the issues?

1. Whether the appeal should be disposed of without answering the substantial questions of law framed, given that the tax effect is below Rs. 50 lacs, as per Circular No. 3/2018? (Question of law) Assessee's Contentions: Not recorded in the judgment. Revenue's Contentions: The Revenue's counsel stated that the tax effect in the appeal is below Rs. 50 lacs and, in view of Circular No. 3/2018, the appeal may be disposed of without answering the substantial questions of law. The Revenue sought to leave the issues/questions raised open.

AI-generated summary — verify with the full judgment below

$~18. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 74/2018

THE PR. COMMISSIONER OF INCOME TAX-4 ..... Appellant

Through Mr. Ruchir Bhatia, Advocate.

versus

HALDOR TOPSOE INDIA PVT. LTD.

..... Respondent Through Ms. Premlata Bansal, Sr. Advocate with Mr. Ram Avtar Bansal, Advocate. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR

O R D E R %

11.09.2018

Learned counsel for the appellant-Revenue states that he has received instructions that the tax effect in the present appeal is below Rs.50 lacs. He states that in view of the aforesaid position and Circular No. 3/2018 dated 11th July, 2018, the appeal may be disposed of without answering the substantial questions of law framed. It may be clarified that the issue/question raised are left open. Recording the said statement, we disposed of the present appeal, without answering the substantial questions of law, which are left open.

SANJIV KHANNA, J.

CHANDER SHEKHAR, J. SEPTEMBER 11, 2018 VKR

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