PR. COMMISSIONER OF INCOME TAX CENTRAL - 2 vs. ADARSH KUMAR

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ITA/756/2018HC DelhiDLHC01114347201817 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 of Delhi recorded the statement made by the counsel for the Revenue. Based on this statement, the Court disposed of the appeals without answering the substantial question of law. The substantial question of law was expressly left open. The operative direction was to dispose of the appeals as per the stated position of the Revenue, in line with Circular No. 3/2018.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax, Central-2 (Revenue) against the respondent, Adarsh Kumar. The appeals pertained to Income Tax Appeal Nos. 755/2018, 756/2018, and 757/2018. The Revenue's counsel stated that the tax effect in these cases was below Rs. 50,00,000/-. This statement was made in the context of Circular No. 3/2018 dated 11th July, 2018.

What were the issues?

1. Whether the appeals should be disposed of without answering the substantial question of law, given the tax effect and the provisions of Circular No. 3/2018. The Revenue argued that due to the tax effect being below Rs. 50,00,000/-, the appeals could be disposed of in terms of Circular No. 3/2018, leaving the substantial question of law open. The judgment does not record any arguments from the assessee.

AI-generated summary — verify with the full judgment below

$-7 to 9 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITANos. 755/2018, 756/2018, 757/2018 PR. COMMISSIONER OF INCOME TAX CENTRAL- 2 .....Appellant Through: Mr. Zoheb Hossain, Sr. Standing Counsel with Mr. Deepak Anand, Jr. Standing Counsel for Revenue. versus ADARSH KUMAR Respondent Through CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDERSHEKHAR ORDER % 17.08.2018 Counsel for the Revenue/appellants states that the tax effect in the aforesaid cases is below Rs. 50,00,000/- and hence in terms ofthe Circular No. 3/2018 dated 11*'' July, 2018, the appeals may be disposed of without answering the substantial question oflaw which may be left open. Recording the said statement, the appeals are disposed of without answering the substantial question oflaw which is left open. SANJIV KHANNA, J. CHANDMI SHEKHAR, J. AUGUST 17,2018 MR X Signed By:RAM DATT Signing Date:09.10.2024 15:41 Certify that the digital and physical file have been compared and the digital data is as per the physical file and no page is missing. Signature Not Verified

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