Commissioner Of Income Tax Del v. M/S Hind Industries Ltd.

$~48, 49, 51 & 57 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 804/2005 THE COMMISSIONER OF INCOME TAX ..... Appellant versus RAMESH SURI ..... Respondent ITA 816/2005 COMMISSIONER OF INCOME TAX DEL ..... Appellant versus M/S HIND INDUSTRIES LTD.

..... Respondent ITA 136/2006 THE COMMISSIONER OF INCOME TAX ..... Appellant versus SUNEETA SETH ..... Respondent ITA 1268/2007 COMMISSIONER OF INCOME TAX DELHI ..... Appellant versus SHIV NADAR ..... Respondent

Present:

Mr. Zoheb Hossain, Sr. Standing Counsel with Mr. Deepak Anand, Jr. Standing Counsel for appellant. Mr. Prakash Kumar, Advocate for respondent in Item No.48.

Mr. M.P. Rastogi and Mr. K.N. Ahuja, Advocates for respondent in Item No.49.

Ms. Kavita Jha, Advocate for respondents in Item No.51 & 57.

CORAM:

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

O R D E R

% 29.08.2018 It is stated that these appeals by the Revenue involve a tax effect which is lower than `50 lac and consequently cannot be proceeded due to the Circular No.3/2018 dated 11.07.2018 of the Central Board of Direct Taxes. The tax effect in these appeals is lower than the limit prescribed for filing and prosecuting appeals by the Revenue i.e. `50 lac.

Consequently, these appeals are dismissed on account of the lower tax effect.

S. RAVINDRA BHAT, J A. K. CHAWLA, J AUGUST 29, 2018 nn