Principal Commissioner Of Income Tax (Central) ¿ 2, v. Sindhu Trade Links Ltd.,

Signed By:RAM DATT Certify that the digital and physical file have been compared and the digital data is as per the physical file and no page is missing.

$~9 and 10 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA Nos. 404/2018 and 456/2018 PRINCIPAL COMMISSIONEROF INCOME TAX (CENTRAL) - 2, Appellant Through: Mr.

Zoheb Hossain, Sr.

Standing Counsel with Mr. Deepak Anand, Jr. Standing Counsel for Revenue.

versus SINDHUTRADELINKS LTD., Respondent Through: Mr. Harpreet Singh Ajmani, Advocate.

CORAM:

HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR

ORDER

% 21.08.2018 Counsel for the Revenue states that the tax effect in the present appeals is below Rs.50,00,000/- and hence in view of the Circular No. 3/2018,dated 11^*^ July, 2018, the substantialquestionsoflaw framed need not be answeredand may be left open.

Taking the statementon record, the appeals are disposedof without answeringthe substantialquestionsoflaw whichare leftopen. ^ // C T - SANJIV KHANNA, J.

CHANDER SHEKHAR, J.

AUGUST 21, 2018 MR ^