Principal Commissioner Of Central Tax v. Sh. Mohit Jain

$~34 & 35 * IN THE HIGH COURT OF DELHI AT NEW DELHI + CEAC 40/2018, C.M. Appl. No. 31547-31549/2018 PRINCIPAL COMMISSIONER OF CENTRAL TAX ..... Petitioner versus SH. MOHIT JAIN ..... Respondent + CEAC 41/2018, C.M. Appl. No. 31551-31552/2018 PRINCIPAL COMMISSIONER OF CENTRAL TAX ..... Petitioner versus ASHOKA WIRE INDUSTRIES, ..... Respondent Counsel for the petitioner:

Mr. Harpreet Singh, Senior Standing Counsel with Mr. Suresh Chaudhary, Advocate Counsel for the respondent:

None.

CORAM:

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

O R D E R

% 07.08.2018 Learned counsel appearing on behalf of the appellant submits that in the present appeals the tax effect is lower than the amount prescribed in the CBDT circular governing the Revenue.

In view of the aforesaid, the appeals are dismissed for having low tax effect.

S. RAVINDRA BHAT, J A. K. CHAWLA, J AUGUST 07, 2018 pkb