PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-11, vs. SH. MOHINDER KUMAR JAIN,

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ITA/765/2018HC DelhiDLHC01139971201825 July 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 submission made by the learned counsel for the Revenue that the tax effect in the present appeal is below Rs. 50 lakhs. Consequently, the Revenue stated that the question of law raised need not be answered, while also noting that the issue may be kept open for future cases, in accordance with Circular No. 3/2018 dated 11th July, 2018. The Court, recording this statement, disposed of the appeal without examining or answering the question of law. No specific finding was given on the merits of the substantive issue, if any, as the appeal was decided on the procedural ground of tax effect.

What were the facts?

This is an appeal filed by the Principal Commissioner of Income Tax, Delhi-11 (the Revenue) against an order concerning Sh. Mohinder Kumar Jain (the assessee). The appeal was filed before the High Court of Delhi. The specific assessment year(s) and the order or action under challenge are not detailed in the provided text. The procedural history is limited to the Revenue's submission regarding the tax effect.

What were the issues?

1. Whether the tax effect in the present appeal is below Rs. 50 lakhs, and consequently, whether the question of law raised needs to be answered. (Question of fact and law) The Revenue contended that the tax effect in the present appeal is below Rs. 50 lakhs. Therefore, in view of Circular No. 3/2018 dated 11th July, 2018, the question of law raised need not be answered. The Revenue stated that the issue may be kept open for future cases. No arguments were recorded for the assessee.

AI-generated summary — verify with the full judgment below

$~56 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 765/2018

PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-11, ..... Appellant Through: Mr. Zoheb Hossain, Sr. Standing Counsel with Mr. Deepak Anand, Jr. Standing Counsel for Revenue.

versus

SH. MOHINDER KUMAR JAIN, ..... Respondent

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

O R D E R %

25.07.2018

Learned counsel for the Revenue states that the tax effect in the present appeal is below Rs. 50/- lakhs and hence the question of law raised need not be answered. The issue raised, however, may be kept open as it may arise in another case. The said statement is made in view of Circular No. 3/2018 dated 11th July, 2018. Recording the above, the appeal is disposed of as unanswered without examining and answering the question of law.

SANJIV KHANNA, J.

CHANDER SHEKHAR, J. JULY 25, 2018 MR

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