DCIT, NEW DELHI vs. M/S. GLOBAL MINETEC LTD., NEW DELHI

This appeal is filed by Revenue. Admittedly the tax effect in the present appeal is less than Rs.10 lakhs. 1.1. In terms of CBDT Circular No.21/2015 dated 10th December,2015, F.No. 279/Misc./142/2007-ITJ(Pt.) read with S.268 A of the Income Tax Act 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue. 1.2. Ld.D.R. conceded to this fact that the tax effect in the appeal filed by Revenue is less than Rs.10 lakhs.

In view of the above the appeal by the revenue is dismissed in limine. 3. In the result revenue’s appeal is dismissed in limine. Order pronounced in the Open Court on 03rd .May, 2018. (N.K.SAINI) (BEENA A PILLAI) ACCOUNTANTMEMBER JUDICIAL MEMBER Dt. 03rd May, 2018 • Mv