Commissioner Of Income Tax v. M/S Dcm Financial Services Ltd

$~60 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1605/2006 COMMISSIONER OF INCOME TAX ..... Appellant Through Mr. Sanjay Kumar, Adv.

versus M/S DCM FINANCIAL SERVICES LTD ..... Respondent Through Mr. Madhur Aggarwal, Adv.

CORAM:

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

O R D E R

% 15.10.2018 No question of law is framed in this appeal.

By virtue of subsequent development i.e. issuance of a circular (No. 3 of 2018 dated 11.07.2018) for low tax effect, the appeal cannot be maintained and prosecuted by revenue.

As a result of the development, the appeal is dismissed. S. RAVINDRA BHAT, J A. K. CHAWLA, J OCTOBER 15, 2018 rc