Principal Commissioner Of Income Tax, Delhi-3 v. Anita Rani Mahajan ·

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* IN THE HIGH COURT OF DELHI AT NEW DELHI + WTA 1/2020 PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-3 ..... Petitioner Through:

Ms.

Vibhooti Malhotra and Mr.Shailendera Singh, Advocates.

versus ANITA RANI MAHAJAN ..... Respondent Through:

Mr.

Salil Kapoor, Mr.

Sumit Lalchandani and Ms. Soumya Singh, Advocates.

CORAM:

HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA

O R D E R

% 04.02.2020 C.M. No. 4420/2020 Exemption allowed, subject to all just exceptions. The application stands disposed of.

WTA 1/2020 and C.M. Nos. 4421-22/2020 In the light of the Circular No.5/2019 dated 05.02.2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (Judicial Section), Government of India, which fixes the monetary limit in respect of tax effect, inter alia, before the High Court in which the Department could pursue the matter as Rs. 1,00,00,000/- and in view of the

fact that the tax effect in the present case is Rs. 3,82,576/-, the present appeal is disposed of as not pressed.

VIPIN SANGHI, J SANJEEV NARULA, J FEBRUARY 04, 2020 B.S. Rohella