THE COMMISSIONER OF INCOME TAX-EXEMPTION vs. LAHORE HOSPITAL SOCIETY

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ITA/766/2018HC DelhiDLHC01159079201825 July 2018Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court recorded the statement made by the learned counsel for the Revenue. Based on this statement, the appeals were disposed of as not pressed. The Court clarified that the question of law remains open and that no observations on the merits of the case have been made. Therefore, no specific findings on the substantive issues of the appeals were rendered, and no operative directions for deletion or remand were issued. The decision is solely based on the procedural aspect of the tax effect and the circular.

What were the facts?

These are two appeals filed by the Revenue, the Commissioner of Income Tax-Exemption and the Principal Commissioner of Income Tax-Central-3, against the respondents Lahore Hospital Society and Hazoorilal & Sons Jewellers Pvt. Ltd., respectively. The appeals are before the High Court of Delhi. The Revenue's counsel stated that the tax effect in these appeals is below Rs. 50,00,000/-. This statement was made in light of Circular No. 3/2018, dated 11.07.2018.

What were the issues?

1. Whether the appeals filed by the Revenue should be disposed of as not pressed, leaving the question of law open, in view of the tax effect being below Rs. 50,00,000/- and Circular No. 3/2018. The Revenue argued that the tax effect in these appeals is below the threshold stipulated in Circular No. 3/2018, and therefore, the appeals may be disposed of as not pressed, leaving the question of law open. The judgment does not record any arguments from the respondents.

AI-generated summary — verify with the full judgment below

•f K $-57, 58 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 766/2018 THE COMMISSIONER OF INCOME TAX-EXEMPTION Appellant Through: Mr. Ruchir Bhatia, Advocate versus LAHORE HOSPITAL SOCIETY Respondent Through: None WITH + ITA 767/2018 THE PR. COMMISSIONER OFINCOME TAX -CENTRAL-3 Appellant Through: Mr. Ruchir Bhatia, Advocate versus HAZOORILAL &SONS JEWELLERS PVT. LTD Respondent Through: Mr. R.K. Gupta & Ms. Monika Ghai, Advocates CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR ORDER % 25.07.2018 Learned counsel for the Revenue/Appellant states that the tax effect in these appeals is below Rs.50,00,000/-, and in view of the Circular No.3/2018, dated 11.7.2018, these appeals may be disposed ofas not pressed, leaving the question oflaw open. 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

Recording the aforesaid statement, the appeals are disposed of as not pressed, leaving the question of law open. We clarify that we have not made any observations on merits. SANJIV KHANNA, J JULY 25, 2018 tp CHANDER SHEKHAR, J

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