Commissioner Income Tax Central-I v. M/S Seasons Textiles Ltd.

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IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 94/2009 COMMISSIONER OF INCOME TAX, CENTRAL-L.... Appellant Through:

Mr. Ashok Manchanda, Senior Standing Counsel versus M/S SEASONS TEXTILES LTD.

Respondent Through WITH + ITA 237/2009 COMMISSIONER OF INCOME TAX, CENTRAL-I Appellant Through:

Mr. Zohaib Hossain, Senior Standing Counsel with Mr. Deepak Anand, Junior Standing Counsel versus M/S SEASONS TEXTILES LTD.

Respondent Through

CORAM:

HON'BLE MR.

JUSTICE SANHV KHANNA HON'BLE MR.

JUSTICE CHANDER SHEKHAR

ORDER

% 13.09.2018 In these two appeals by the Revenue, the tax effect is below Rs.50,00,000/-. Hence, in terms of circular No.3/2018, dated 11.7.2018, the substantial question of law need not be answered. In view of the aforesaid position, the appeals are disposed of, without answering the substantial question of law, which is also left open. However,

n.

we grant liberty to the Revenue to file an application for revival of the appeals, in case the appeals are covered by any exceptions. SANJIV KHANNA, J.

CHAIvlteR^EKHAR, J.

SEPTEMBER 13,2018 tp