The Commissioner Of Income Tax v. M/S Sikkim Janseva Pratisthan

$~11,12 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 529/2005, CM APPL. 9853/2005 COMMISSIONER OF INCOME TAX ..... Appellant versus M/S SIKKIM JANSEVA PRATISTHAN ..... Respondent + ITA 534/2005 COMMISSIONER OF INCOME TAX III ..... Appellant versus M/S SIKKIM JANSEVA PRATISTHAN ..... Respondent Present: Mr. Sanjay Kumar, Mr. Asheesh Jain, Standing Counsel for appellant.

Mr. Jehangir Mistri, Sr. Adv. with Ms. Vasantiben Patel, Mr. Shailendra Swarup, Ms. Aparajita Swarup, Ms. Bindu Saxena, Advs. for respondent.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA

O R D E R

% 02.08.2018 It is stated by counsel for the Revenue that these two appeals are covered in terms of the latest circular of the Central Board of Direct Taxes (CBDT) (circular No.3/2018 dated 11.07.2018). The tax effect in respect of the relevant assessment years is much below the prescribed amounts (`50 lacs). In view of the statement and having ITA 529/2005 & ITA 534/2005

regard to the terms of CBDT Circular, the appeals are dismissed as not maintainable.

S. RAVINDRA BHAT, J A. K. CHAWLA, J AUGUST 02, 2018 ITA 529/2005 & ITA 534/2005