THE COMMISSIONER OF INCOME TAX- INTERNATIONAL TAXATION-2 vs. MAYANK AUTO ENGINEERS PVT. LTD.

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ITA/994/2017HC DelhiDLHC01403298201707 August 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 disposed of the appeal without answering the substantial questions of law raised. This decision was based on the Revenue's submission that the tax effect was below Rs. 50 lacs, and in accordance with Circular No. 3/2018, such matters need not be adjudicated on merits. The Court explicitly clarified that the questions of law have been left open. Therefore, there is no finding on any specific issue, nor any operative directions issued by the High Court on the merits of the case. The appeal was disposed of based on administrative instructions regarding tax effect.

What were the facts?

This is an appeal by the Revenue against an order of the Income Tax Appellate Tribunal (ITAT). The assessee is Mayank Auto Engineers Pvt. Ltd. The assessment year(s) are not specified in the provided text. The appeal challenges the decision of the ITAT. The procedural history involves the Revenue filing an appeal before the High Court. The tax effect in the present appeal is stated to be below Rs. 50 lacs.

What were the issues?

The substantial questions of law raised in the appeal were not to be answered by the High Court. The Revenue, through its counsel, stated that the tax effect was below Rs. 50 lacs. In terms of Circular No. 3/2018 dated 11th July, 2018, the Revenue submitted that the substantial questions of law need not be answered and could be left open. The judgment does not record any arguments from the assessee's side regarding the substantial questions of law.

AI-generated summary — verify with the full judgment below

$~2 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 994/2017 THE COMMISSIONER OF INCOME TAX- INTERNATIONAL TAXATION-2 ..... Appellant

Through: Mr. Ruchir Bhatia, Advocate.

versus

MAYANK AUTO ENGINEERS PVT. LTD. ..... Respondent Through: Dr. Rakesh Gupta, Mr. Somit Agarwal, Ms. Monica Ghai and Mr. Rohit Kumar Gupta, Advocates. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR

O R D E R %

07.08.2018

Learned counsel for the appellant-Revenue states that tax effect in the present appeal is below Rs.50 lacs and hence, in terms of the Circular No. 3/2018 dated 11th July, 2018, the substantial questions of law raised need not be answered and may be left open. Recording the aforesaid, we disposed of the present appeal without answering the substantial questions of law raised. It is clarified that the questions of law have been left open.

SANJIV KHANNA, J.

CHANDER SHEKHAR, J. AUGUST 07, 2018 MR

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