THE PR. COMMISSIONER OF INCOME TAX-6 vs. MRL TYRES LTD.

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ITA/942/2017HC DelhiDLHC01431620201712 September 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 took the statement of the learned counsel for the Revenue on record. The Court disposed of the appeal without answering the substantial question of law, as requested by the Revenue due to the tax effect being below the threshold specified in Circular No. 3/2018. The Court clarified that the issue raised in the appeal is left open. Liberty was granted to the Revenue to file an application for recall of the order in case the appeal is covered by an exception to the circular. No finding was reached on the merits of the substantial question of law.

What were the facts?

The Principal Commissioner of Income Tax-6 (Revenue) filed an appeal before the High Court of Delhi against an order concerning MRL Tyres Ltd. (Assessee). The assessment year(s) are not specified in the judgment. The appeal challenges a decision, the specifics of which are not detailed. The procedural history is limited to the filing of this appeal by the Revenue. The tax effect in the present appeal is stated to be below Rs. 50,00,000/-.

What were the issues?

1. Whether the appeal filed by the Revenue should be dismissed without answering the substantial question of law, considering the tax effect is below the threshold stipulated in Circular No. 3/2018 dated 11.07.2018? The Revenue argued that the tax effect in the present appeal is below Rs. 50,00,000/-. In view of Circular No. 3/2018, dated 11.07.2018, the Revenue requested that the appeal be disposed of without answering the substantial question of law, clarifying that the issue raised would be left open. The Assessee's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

$~8 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 942/2017

THE PR. COMMISSIONER OF INCOME TAX-6..... Appellant

Through: Mr. Ruchir Bhatia, Advocate

versus

MRL TYRES LTD.

..... Respondent

Through

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

O R D E R %

12.09.2018

Learned counsel for the Revenue states that the tax effect in the present appeal is below Rs.50,00,000/- and in view of circular No.3/2018, dated 11.7.2018, the present appeal may be disposed of, without answering the substantial question of law. It may, however, be clarified that the issue raised is left open.

Taking the statement on record, the appeal is disposed of, without answering the substantial question of law. We also clarify that the issue raised is left open. Liberty is granted to the Revenue to file an application for recall in case the appeal is covered by an exception.

SANJIV KHANNA, J

CHANDER SHEKHAR, J SEPTEMBER 12, 2018/tp

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