The Pr. Commissioner Of Income Tax -4 v. Galgotia Software Pvt. Ltd.

JiT 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.

$~16&17 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITANo. 1075/2018 & CM Nos. 40115-40116/2018 THE PR. COMMISSIONER OF INCOME TAX -4 Appellant Through Mr. Ruchir Bhatia, Advocate.

versus GALGOTIA SOFTWARE PVT. LTD.

Respondent Through Nemo.

^TANo. 1076/2018 & CM Nos. 40120-40121/2018 THE PR. COMMISSIONER OF INCOME TAX -4 Appellant Through Mr. Ruchir Bhatia, Advocate.

versus GALGOTIA BOOKS & DEPARTMENT STORE PVT. LTD.

Respondent Through Nemo.

CORAM:

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

ORDER

% 28.09.2018 Learned counsel for the appellant-Revenue states that the tax effect in the present appeals is below Rs.50 lacs and, therefore, in terms of Circular No. 3/2018 dated 11**^ July, 2018, the appeals may be disposed of, without examining and deciding the issue/question raised. It may be clarified that the issue/question is left open.

Recording the aforesaid statement, the appeals are disposed of.

without answering the issue/question raised, which is left open. In view of the aforesaid position, we are not issuing notice on the applications seeking condonation of delay in filing and re-filing of the appeals.

SAN JIV KHANNA, J.

CHANDER SHEKHAR, J.

SEPTEMBER 28, 2018 VKR ^