PR.COMMISSIONER OF INCOME TAX-2, vs. M/S BUSINESS INDIA TELIVISION INTERNATIONAL LTD

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ITA/798/2018HC DelhiDLHC01157697201830 July 2018Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Delhi High Court disposed of the appeals without answering the substantial questions of law. This decision was based on the statement made by the counsel for the Revenue that the total tax effect in the appeals was less than Rs. 50 lakhs, and in accordance with Circular No. 3/2018 dated 11.07.2018. The substantial question of law was left open. Consequently, the applications for condonation of delay were not considered and no notice was issued in them.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax (Revenue) against M/s Business India Television International Ltd (Assessee). The appeals challenged orders from the Income Tax Appellate Tribunal (ITAT). The total tax effect in these two appeals was stated to be less than Rs. 50 lakhs. The appeals were listed before the Delhi High Court.

What were the issues?

1. Whether the substantial questions of law raised in the appeals need to be answered, given the total tax effect being less than Rs. 50 lakhs, in light of Circular No. 3/2018 dated 11.07.2018. Assessee's Contentions: Not recorded. Revenue's Contentions: The counsel for the appellant/Revenue stated that the total tax effect in these two appeals is less than Rs. 50 lakhs and therefore, the substantial question of law raised in these appeals need not be answered in terms of Circular No. 3/2018 dated 11.07.2018.

AI-generated summary — verify with the full judgment below

$-54 and 55 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 798/2018 and CMNos.30084-30085/2018 PR.COMMISSIONER OF INCOME TAX-2 Appellant Through Mr. Ashok K. Manchanda, Adv. Versus M/S BUSINESS INDIA TELIVISION INTERNATIONAL LTD Respondent Through And + ITA 799/2018 and CM Nos.30086-30087/2018 PR.COMMISSIONER OF INCOME TAX ...„ Appellant Through Mr. Ashok K. Manchanda, Adv. Versus M/S BUSINESS INDIA TELIVISION INTERNATIONAL LTD. Respondent Through CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR ORDER % 30.07.2018 Counsel for the appellant/Revenue states that the total tax effect in these two appeals is less than Rs.50 lakhs and therefore, substantial question of law raised in these appeals need not be answered in terms of circular No. 3/2018 dated 11.07.2018. In view of the statement made, appeals are disposed of without 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

answering the substantial question oflaw which is left open. In these circumstances, we are not issuing notice in the ' application for condonation of delay. SANJIV KHANNA, J chandWSHEKHAR, J JULY 30,2018 b

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