The Commissioner Of Income Tax -Ltu v. Srf Limited

(§) 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.

■$~ *

IN THE HIGH COURT OF DELHI AT NEW DELHI

23 &24 + ITA1236/2018 THE COMMISSIONER OF INCOME TAX -LTU Appellant Through:

Mr Ajit Sharma, Senior Standing Counsel for Revenue with Ms Adeeba Mujahid, Advocates.

versus SRF LIMITED Respondent Through:

Ms Gargi Sethee, Advocate.

+ ITA 1237/2018 THE COMMISSIONER OF INCOME TAX-LTU Appellant Through:

Mr Ajit Sharma, Senior Standing Counsel for Revenue with Ms Adeeba Mujahid, Advocates.

versus SRF LIMITED Respondent Through:

Ms Gargi Sethee, Advocate.

CORAM:

JUSTICE S.MURALIDHAR JUSTICE TALWANT SINGH %

ORDER

05.08.2019 CM 46299/2018 (delay) in ITA 1236/2018 CM 46334/2018 (delay) in ITA 1237/2018

1. For the reasons explained in the applications, the delay in re-filing the appeals is condoned and the applications are allowed. ITA 1236/2018 ITA 1237/2018

2. Learned counsel for the Assessee appearing on advance notice states that tax effect in both these matters is below the monetary limit in terms of the Notification No. 3/2018 dated 11^*^ July 2018 issued by the Central Board of

Direct Taxes ('CBDT').

3. The appeals are accordingly treated as not pressed and disposed of as such. In the event that the Revenue finds subsequently to the contrary, it will be open to the Revenue to file an appropriate application in that regard RALIDHAR, J.

TALWANT SINGH, J.

AUGUST 05, 2019 rd