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High Court of DelhiITA/711/2015

Pr.Commissioner Of Income Tax -5 v. M/S Lawrence Distributors Pvt Ltd

2017-01-03Hon'Ble Mr. Justice S. Ravindra Bhat,Hon'Ble Mr. Justice Najmi Waziri1 pages

$~48 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 711/2015 PR.COMMISSIONER OF INCOME TAX -5 ..... Appellant Through:

Ms. Vibhooti Malhotra, Advocate.

Versus

M/S LAWRENCE DISTRIBUTORS PVT LTD.

..... Respondent Through:

None.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE NAJMI WAZIRI

O R D E R

% 03.01.2017 We notice that the tax effect in this case is `5,83,752/-, the subject matter will below the prescribed limit of `20,00,000/- in terms of Circular No.21/2015 dated 10.12.2015. Other composite appeals were also dismissed by this Court on 18.12.2016. In the circumstances, this appeal is dismissed; liberty is granted to the Revenue to move an appropriate application if for some reason it is later discern that the tax falls within any exception mentioned in the Circular.

S. RAVINDRA BHAT, J.

NAJMI WAZIRI, J.

JANUARY 03, 2017 sb