PR. COMMISSIONER OF INCOME TAX - 12 vs. M/S. SURAT ELECTRIC INDUSTRIES (INDIA)

$~13 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 823/2017

PR. COMMISSIONER OF INCOME TAX – 12 ..... Appellant

Through Mr. Deepak Anand, Jr. Standing

Cousnel

versus

M/S. SURAT ELECTRIC INDUSTRIES (INDIA) ..... Respondent

Through Mr. Vikas Jain, Advocate

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

O R D E R %

26.09.2018

Learned counsel for the appellant/Revenue states that the tax effect involved in this appeal is below Rs.50,00,000/- and hence, in terms of circular No.3/2018 dated 11.7.2018, the appeal may be disposed of, without examining/deciding the issue/question raised.

Recording the aforesaid, the appeal is disposed of, without examining the issue/question raised. We also clarify that the issue/question is left open.

SANJIV KHANNA, J.

CHANDER SHEKHAR, J. SEPTEMBER 26, 2018 b