Principal Commissioner Of Income Tax-8 v. M/S Shruti Fastners 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.

$~16&17 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 312/2017 & ITA 313/2017 PRINCIPAL COMMISSIONER OF INCOME TAX-8 Appellant Through:

Mr. Puneet Rai, Adv.

versus M/S SHRUTI FASTNERS LTD., Respondent Through:

Mr. Sandeep Sapra & Mr. Manu K.

•* Giri, Advs.

CORAM:

HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI

ORDER

% 04.12.2018 Learned counsel for the appellant-Revenue submits that the tax effect in the present appeals is below Rs. 50 lacs; hence, the appeals may be disposed of without examining the issue/question raised, which may be left open. Counsel also prays that liberty may be granted to the Revenue to ask for revival in case the matter is covered by any exception. We take the statement on record and dispose of the present appeals with liberty, as prayed for. It is clarified that we have not expressed any opinion on merits.

SANJIV KHANNA, J.

ANUP JAIRAM BHAMBHANI, J.

DECEMBER 04, 2018/m/