Pr. Commissioner Of Income Tax Central 2 v. Rajeev Bahl

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* IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 41/2019 PR. COMMISSIONER OF INCOME TAX CENTRAL 2 ..... Appellant Through:

Ms. Roopali Gupta for Mr.

Raghvendra Singh, Advs.

versus RAJEEV BAHL ..... Respondent Through:

Mr. N.P. Sahni, Adv.

CORAM:

HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA

O R D E R

% 12.09.2019 Counsel for the appellant fairly states that though the tax effect recorded in the present appeal is Rs. 1,05,54.031/-, as a matter of fact, the same is below Rs. 1,00,00,000/-. Counsel for the respondent states that the tax effect, keeping in view the additions made, would translate to Rs. 39,49,899/- only.

In the light of the circular dated 08.08.2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (Judicial Section), Government of India, which fixes the monetary limit in respect of tax effect, inter alia, before the High Court in which the Department could pursue the matter as Rs. 1,00,00,000/- and in view of the fact that the tax

effect in the present case to Rs. 39,49,899/-, the present appeal is disposed of as not pressed.

VIPIN SANGHI, J SANJEEV NARULA, J SEPTEMBER 12, 2019 N.Khanna