The Pr. Commissioner Of Income Tax -9 v. Umbrella Projects Pvt. 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.

$-18, 20&21 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 774/2018 THE PR. COMMISSIONEROF INCOMETAX -9 Appellant Through:

Mr. RuchirBhatia,Advocate versus UMBRELLAPROJECTSPVT. LTD.

Respondent Through WITH \ + ITA776/2018 I thePR. COMMISSIONEROF INCOMETAX-3 Appellant Through:

Mr. RuchirBhatia,Advocate versus EVERGREENINTERNATIONALLTD.

Respondent Through ^ WITH + ITA 777/2018 THE PR. COMMISSIONEROF INCOMETAX -5 Appellant i ^ '

Through:

Mr. RuchirBhatia,Advocate versus JASISATYRES PVT. LTD.

Respondent Through

CORAM:

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

ORDER

0/„ 27.07.2018 Learned counsel for the appellantstates that the tax effect in these appeals is below Rs.50,00,000/-,and in terms of Circular No.3/2018,dated 11.7.2018,questionof law need not be answered and may be left open.

Takingthe statementon record,the appealsare disposedof. We clarifythat we have not answeredthe questionoflaw, in view ofthe fact thatthetaxeffectisbelowRs.50,00,000/-.

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SANJIVKHANNA, J CHANDER^HEKHAR, J JULY 27, 2018 tp