COMMISSIONER OF INCOME TAX vs. M/S GREEN ENTERPRISES

$~R-83 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 865/2005

COMMISSIONER OF INCOME TAX DELHI-XI, NEW DELHI

..... Petitioner Through Mr. Asheesh Jain, Sr. Standing Counsel with Mr. Shahrukh Ejaz, Adv.

versus

M/S GREEN ENTERPRISES 1/33, RAJINDER NAGAR, NEW DELHI -110 060 ..... Respondent

Through None

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

O R D E R %

10.05.2018

Learned counsel for the revenue states that the total tax effect in the appeal is less than Rs.20 lakhs and in view of the circular No.21/2015, the question of law need not be answered. We, therefore, refuse to answer the question of law. Accordingly, the appeal will be treated as disposed of without deciding it on merit. There would be no order as to costs.

SANJIV KHANNA, J

CHANDER SHEKHAR, J MAY 10, 2018/b